Tax Policy for Emerging Markets: Developing Countries

Author/Editor:

Howell H Zee ; Vito Tanzi

Publication Date:

February 1, 2000

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the rote of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy.

Series:

Working Paper No. 2000/035

Subject:

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

English

Publication Date:

February 1, 2000

ISBN/ISSN:

9781451845341/1018-5941

Stock No:

WPIEA0352000

Pages:

34

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