Economic Issues

Tax Policy for Developing Countries

Author/Editor:

Vito Tanzi ; Howell H Zee

Publication Date:

January 1, 2001

Electronic Access:

Free Download. Use the free Adobe Acrobat Reader to view this PDF file

Summary:

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.

Series:

Economic Issues No. 2001/001

Subject:

Consumption taxes Income and capital gains taxes Personal income tax Revenue administration Tax incentives

Frequency:

Annually