Coverart for item
The Resource Tax reform in developing countries

Tax reform in developing countries

Label
Tax reform in developing countries
Title
Tax reform in developing countries
Contributor
Subject
Language
eng
Summary
In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing. This book provides a collection of research papers from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue. Volume I consists of: part I: Trends in tax structure; part II: Tax reform and revenues; part III: Tax reform and income distribution; and part IV: Tax reform, efficiency and growth. Volume II consists of: part I: Tax reform and foreign direct investment; part II: Tax reform and the hard-to-tax; part III: Tax reform and subnational taxes; part IV: Tax reform and tax administration; and part V: The politics of tax reform
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Alm, J
  • Martínez-Vázquez, J
Series statement
The international library of critical writing in economics
Series volume
300
http://library.link/vocab/subjectName
  • tax reform
  • tax policy
  • developing countries
  • inequality
  • tax structure
  • VAT
  • individual income tax
  • tax base
  • progressive income tax
  • tax burden
  • globalization
  • redistribution principle
  • foreign investment
  • indirect tax
  • withholding tax
  • corporate income tax
  • tax competition
  • tax incentive
  • tax compliance
  • tax system
  • tax authorities
  • political economy
Label
Tax reform in developing countries
Instantiates
Publication
Contents
  • Volume I
  • Tax policy in developing countries : looking back - and forward
  • Bahl, R.W.
  • Bird, R.M.
  • . - National Tax Journal (2010), LXI (2), June, 279-301 ; p. 3-25
  • The level and composition of tax revenue in developing countries: evidence from unbalanced panel data
  • Mahdavi, S.
  • . - International Review of Economics and Finance (2008), 17 (4), October, 607-617 ; p. 26-36
  • Tax structures in developing countries: many puzzles and a possible explanation
  • Gordon, R.H.
  • Li, W.
  • . - Journal of Public Economics (2009) 93 (7-8), August, 855-66 ; p. 37-48
  • The value added tax : its causes and consequences
  • Keen, M.
  • Lockwood, B.
  • . - Journal of Development Economics (2010), 92 (2), July, 138-51 ; p. 49-62
  • Direct versus indirect taxation : trends, theory, and economic significance
  • Martínez-Vázquez, J.
  • Vulovic, V.
  • Liu, Y.
  • . - In: E. Albi and J. Martínez-Vázquez (eds), The Elgar Guide to Tax Systems (2011), Chapter 2, Cheltenham, UK and Northampton, MA, USA : Edward Elgar, 37-92 ; p. 63-118
  • Global reform of personal income taxation, 1981-2005 : evidence from 189 countries
  • Peter, K. Sabirianova
  • Buttrick, S.
  • Duncan, D.
  • . - National Tax Journal (2010), 63 (3), September, 447-78 ; p. 119-150
  • The tax reform experiment in transitional countries
  • Martínez-Vázquez, J.
  • McNab, R.M.
  • . - National Tax Journal (2000), LIII (2), June, 273-298 ; p. 151-176
  • Tax policy for emerging markets : developing countries
  • Tanzi, V.
  • Zee, H.H.
  • . - National Tax Journal (2000), LIII (2), June, 299-322 ; p. 177-202
  • Tax effort in developing countries and high income countries : the impact of corruption, voice and accountability
  • Bird, R.M.
  • Martínez-Vázquez, J.
  • Torgler, B.
  • . - Economic Analysis and Policy (2008), 38 (1), March, 55-71 ; p. 203-219
  • Taxation base in developing countries
  • Auriol, E.
  • Warlters, M.
  • . - Journal of Public Economics (2005), 89 (4), April, 625-46 ; p. 220-241
  • Income inequality and progressive income taxation in China and India, 1986-2015
  • Piketty, T.
  • Qian, N.
  • . - American Economic Journal : Applied Economics (2005), 1 (2), April, 53-63 ; p. 245-255
  • Pro-poor indirect tax reforms, with an application to Mexico
  • Duclos, J-Y.
  • Makdissi, P.
  • Araar, A.
  • . - International Tax and Public Finance (2014), 21 (1), February, 87-118 ; p. 256-286
  • The evolution of Jamaica's tax burden
  • Alleyne, D.
  • . - Public Finance Review (2007), 35 (1), January, 150-71 ; p. 287-309
  • The impact of tax and expenditure policies on income distribution : evidence from a large panel of countries
  • Martínez-Vázquez, J.
  • Vulovic, V.
  • Moreno-Dodson, B.
  • . - Hacienda Pública Española/Review of Public Economics (2012), 200 (4), 95-130 ; p. 310-345
  • Redistribution via taxation : the limited role of the personal income tax in developing countries
  • Bird, R.M.
  • Zolt, E.M.
  • . - UCLA Law Review (2005), 52 (6), August, 1627-95 ; p. 346-414
  • Distribution and poverty impacts of tax structure reform in developing countries : how little we know
  • Gemmell, N.
  • Morrissey, O.
  • . - Development Policy Review (2005), 23 (2), March, 131-44 ; p. 415-428
  • The impact of budgets on the poor : tax and expenditure benefit incidence analysis
  • Martínez-Vázquez, J.
  • . -In: B. Moreno-Dodson and Q. Wodon (eds), Public Finance for Poverty Reduction (2008), Chapter 5, Washington, DC: The World Bank, 113-62 ; p. 429-478
  • The theory of reform and Indian indirect taxes
  • Ahmad, E.
  • Stern, N.
  • . - Journal of Public Economics (1984), 25 (3), December, 259-98 ; p. 481-520
  • Optimal tax rates and tax design during systemic reform
  • Newbery, D.M.
  • . - Journal of Public Economics (1997), 63 (2), January, 177-206 ; p. 521-550
  • On selective indirect tax reform in developing countries
  • Emran, M.S.
  • Stiglitz, J.E.
  • . - Journal of Public Economics (2005), 89 (4), April, 599-623 ; p. 551-575
  • VAT, tariffs, and withholding : border taxes and informality in developing countries
  • Keen, M.
  • . - Journal of Public Economics (2008), 92 (10-11), October, 1892-906 ; p. 576-590
  • The marginal cost of public funds and tax reform in Africa
  • Auriol, E.
  • Warlters, M.
  • . -Journal of Development Economics (2012), 97 (1), January, 58-72; p. 591-605
  • Tax structure and economic growth
  • Lee, Y.
  • Gordon, R.H.
  • . - Journal of Public Economics (2005), 89 (5-6), June, 1027-43 ; p. 606-622
  • Tax policy for economic recovery and growth
  • Arnold, J.M.
  • Brys, B.
  • Johansson, Å.
  • Schwellnus, C.
  • Vartia, L.
  • . - Economic Journal (2011), 121 (550), February, F59-F80 ; p. 623-644
  • Volume II
  • A partial race to the bottom : corporate tax developments in emerging and developing economies
  • Abbas, S.M.A.
  • Klemm, A.
  • . - International Tax and Public Finance (2013), 20 (4), August, 596-617 ; p. 3-24
  • Tax competition and FDI : the special case of developing countries
  • Azémar, C.
  • Delios, A.
  • . - Journal of the Japanese and International Economies (2008), 22 (1), March, 85-108 ; p. 25-48
  • Public policies and FDI location : differences between developing and developed countries
  • Goodspeed, T.
  • Martínez-Vázquez, J.
  • Zhang, L.
  • . - FinanzArchiv/Public Finance Analysis (2011), 67 (2), 171-191 ; p. 49-69
  • Tax incentives for business investment : a primer for policy makers in developing countries
  • Zee, H.H.
  • Stotsky, J.G.
  • Ley, E.
  • . - World Development (2002), 30 (9), September, 1497-1516 ; p. 70-89
  • Causes, benefits, and risks of business tax incentives
  • Klemm, A.
  • . - International Tax and Public Finance (2010), 17 (3), June, 315-336 ; p. 90-111
  • "Sizing" the problem of the hard-to-tax
  • Alm, J.
  • Martínez-Vázquez, J.
  • Schneider, J.F.
  • . -In: J. Alm, J. Martínez-Vázquez, S. Wallace (eds), Taxing the Hard-to-Tax : Lessons from Theory and Practice (2004), Chapter 2, Amsterdam, the Netherlands: Elsevier, 11-75 ; p. 115-179
  • Tax base erosion in developing countries
  • Alm, J.
  • Bahl, R.W.
  • Murray, M.N.
  • . - Economic Development and Cultural Change (1991), 39 (4), July, 849-72; p. 180-203
  • Informal taxation
  • Olken, B.A.
  • Singhal, M.
  • . - American Economic Journal : Applied Economics (2011), 3 (4), October, 1-28 ; p. 204-231
  • Tax administration reform and taxpayer compliance in India
  • Das-Gupta, A.
  • Ghosh, S.
  • Mookherjee, D.
  • . - International Tax and Public Finance (2004), 11 (5), September, 575-600 ; p. 232-257
  • Using notches to uncover optimization frictions and structural elasticities : theory and evidence from Pakistan
  • Kleven, H.J.
  • Waseem, M.
  • . - Quarterly Journal of Economics (2013), 128 (2), May, 669-723 ; p. 258-312
  • Subnational taxes in developing countries : the way forward
  • Bahl, R.
  • Bird, R.M.
  • . - Public Budgeting and Finance (2008), 28 (4), Winter, 1-25 ; p. 315-339
  • China's tax-for-fee reform and village inequality
  • Alm, J.
  • Liu, Y.
  • . - Oxford Development Studies (2014), 42 (1), 38-64 ; p. 340-366
  • Revenue assignments in the practice of fiscal decentralization
  • Martínez-Vázquez, J.
  • . - In: N. Bosch and J.M. Durán (eds), Fiscal Federalism and Political Decentralization: Lessons from Spain, Germany and Canada (2007), Chapter 2, Cheltenham, UK and Northampton, MA, USA: Edward Elgar, 27-55 ; p. 367-396
  • Tax advice to developing countries : an historical survey
  • Goode, R.
  • . - World Development (1993), 21 (1), January, 37-53 ; p. 399-415
  • Tax-tariff reform with costs of tax administration
  • Munk, K.J.
  • . - International Tax and Public Finance (2008), 15 (6), December, 647-667 ; p. 416-436
  • Tax systems in the world : an empirical investigation into the importance of tax bases, administration costs, scale and political regime
  • Kenny, L.W.
  • Winer, S.L.
  • . - International Tax and Public Finance (2006), 13 (2-3), May, 181-215 ; p. 437-471
  • Fiscal adjustment in developing countries through tax administration reform
  • Vehorn, C.L.
  • . - Journal of Developing Areas (2011), 45 (1), Fall, 323-338 ; p. 472-487
  • Administrative dimensions of tax reform
  • Bird, R.M.
  • . - Asia-Pacific Tax Bulletin (2004), 10 (3), March, 134-150 ; p. 488-504
  • Choosing between centralized and decentralized models of tax administration
  • Martínez-Vázquez, J.
  • Timofeev, A.
  • . - International Journal of Public Administration (2010), 33 (12-13), 601-619 ; p. 505-523
  • Tax reform and state-building in a globalised world
  • Fjeldstad, O-H.
  • Moore, M.
  • . - In: D.A. Bräutigam, O-H. Fjeldstad and M. Moore (eds), Taxation and State-Building in Developing Countries : Capacity and Consent (2008), Chapter 10, Cambridge, UK: Cambridge University Press, 235-260 ; p. 527-556
  • Fiscal crisis and fiscal reform in developing countries
  • Toye, J.
  • . - Cambridge Journal of Economics (2000), 24 (1), January, 21-44 ; p. 557-580
  • On the political economics of tax reforms : survey and empirical assessment
  • Castanheira, M.
  • Nicodème, G.
  • Profeta, P.
  • . - International Tax and Public Finance (2012), 19 (4), August, 598-624 ; p. 581-607
  • Economic and political foundations of tax structure
  • Hettich, W.
  • Winer, S.L.
  • . - American Economic Review (1988), 78 (4), September, 701-712 ; p. 608-619
  • Fiscal reliance on tariff revenues : in search of a political economy explanation?
  • Adam, A.
  • . - Review of Development Economics (2009), 13 (4), November, 610-625 ; p. 620-635
  • Micro and macroeconomics of tax reform : Indonesia
  • Gillis, M.
  • . - Journal of Development Economics (1985), 19 (3), December, 221-254 ; p. 636-669
Extent
2 vols. (xxxvi, 644 p.) (vii, 669 p.)
Isbn
9781782545811
Label
Tax reform in developing countries
Publication
Contents
  • Volume I
  • Tax policy in developing countries : looking back - and forward
  • Bahl, R.W.
  • Bird, R.M.
  • . - National Tax Journal (2010), LXI (2), June, 279-301 ; p. 3-25
  • The level and composition of tax revenue in developing countries: evidence from unbalanced panel data
  • Mahdavi, S.
  • . - International Review of Economics and Finance (2008), 17 (4), October, 607-617 ; p. 26-36
  • Tax structures in developing countries: many puzzles and a possible explanation
  • Gordon, R.H.
  • Li, W.
  • . - Journal of Public Economics (2009) 93 (7-8), August, 855-66 ; p. 37-48
  • The value added tax : its causes and consequences
  • Keen, M.
  • Lockwood, B.
  • . - Journal of Development Economics (2010), 92 (2), July, 138-51 ; p. 49-62
  • Direct versus indirect taxation : trends, theory, and economic significance
  • Martínez-Vázquez, J.
  • Vulovic, V.
  • Liu, Y.
  • . - In: E. Albi and J. Martínez-Vázquez (eds), The Elgar Guide to Tax Systems (2011), Chapter 2, Cheltenham, UK and Northampton, MA, USA : Edward Elgar, 37-92 ; p. 63-118
  • Global reform of personal income taxation, 1981-2005 : evidence from 189 countries
  • Peter, K. Sabirianova
  • Buttrick, S.
  • Duncan, D.
  • . - National Tax Journal (2010), 63 (3), September, 447-78 ; p. 119-150
  • The tax reform experiment in transitional countries
  • Martínez-Vázquez, J.
  • McNab, R.M.
  • . - National Tax Journal (2000), LIII (2), June, 273-298 ; p. 151-176
  • Tax policy for emerging markets : developing countries
  • Tanzi, V.
  • Zee, H.H.
  • . - National Tax Journal (2000), LIII (2), June, 299-322 ; p. 177-202
  • Tax effort in developing countries and high income countries : the impact of corruption, voice and accountability
  • Bird, R.M.
  • Martínez-Vázquez, J.
  • Torgler, B.
  • . - Economic Analysis and Policy (2008), 38 (1), March, 55-71 ; p. 203-219
  • Taxation base in developing countries
  • Auriol, E.
  • Warlters, M.
  • . - Journal of Public Economics (2005), 89 (4), April, 625-46 ; p. 220-241
  • Income inequality and progressive income taxation in China and India, 1986-2015
  • Piketty, T.
  • Qian, N.
  • . - American Economic Journal : Applied Economics (2005), 1 (2), April, 53-63 ; p. 245-255
  • Pro-poor indirect tax reforms, with an application to Mexico
  • Duclos, J-Y.
  • Makdissi, P.
  • Araar, A.
  • . - International Tax and Public Finance (2014), 21 (1), February, 87-118 ; p. 256-286
  • The evolution of Jamaica's tax burden
  • Alleyne, D.
  • . - Public Finance Review (2007), 35 (1), January, 150-71 ; p. 287-309
  • The impact of tax and expenditure policies on income distribution : evidence from a large panel of countries
  • Martínez-Vázquez, J.
  • Vulovic, V.
  • Moreno-Dodson, B.
  • . - Hacienda Pública Española/Review of Public Economics (2012), 200 (4), 95-130 ; p. 310-345
  • Redistribution via taxation : the limited role of the personal income tax in developing countries
  • Bird, R.M.
  • Zolt, E.M.
  • . - UCLA Law Review (2005), 52 (6), August, 1627-95 ; p. 346-414
  • Distribution and poverty impacts of tax structure reform in developing countries : how little we know
  • Gemmell, N.
  • Morrissey, O.
  • . - Development Policy Review (2005), 23 (2), March, 131-44 ; p. 415-428
  • The impact of budgets on the poor : tax and expenditure benefit incidence analysis
  • Martínez-Vázquez, J.
  • . -In: B. Moreno-Dodson and Q. Wodon (eds), Public Finance for Poverty Reduction (2008), Chapter 5, Washington, DC: The World Bank, 113-62 ; p. 429-478
  • The theory of reform and Indian indirect taxes
  • Ahmad, E.
  • Stern, N.
  • . - Journal of Public Economics (1984), 25 (3), December, 259-98 ; p. 481-520
  • Optimal tax rates and tax design during systemic reform
  • Newbery, D.M.
  • . - Journal of Public Economics (1997), 63 (2), January, 177-206 ; p. 521-550
  • On selective indirect tax reform in developing countries
  • Emran, M.S.
  • Stiglitz, J.E.
  • . - Journal of Public Economics (2005), 89 (4), April, 599-623 ; p. 551-575
  • VAT, tariffs, and withholding : border taxes and informality in developing countries
  • Keen, M.
  • . - Journal of Public Economics (2008), 92 (10-11), October, 1892-906 ; p. 576-590
  • The marginal cost of public funds and tax reform in Africa
  • Auriol, E.
  • Warlters, M.
  • . -Journal of Development Economics (2012), 97 (1), January, 58-72; p. 591-605
  • Tax structure and economic growth
  • Lee, Y.
  • Gordon, R.H.
  • . - Journal of Public Economics (2005), 89 (5-6), June, 1027-43 ; p. 606-622
  • Tax policy for economic recovery and growth
  • Arnold, J.M.
  • Brys, B.
  • Johansson, Å.
  • Schwellnus, C.
  • Vartia, L.
  • . - Economic Journal (2011), 121 (550), February, F59-F80 ; p. 623-644
  • Volume II
  • A partial race to the bottom : corporate tax developments in emerging and developing economies
  • Abbas, S.M.A.
  • Klemm, A.
  • . - International Tax and Public Finance (2013), 20 (4), August, 596-617 ; p. 3-24
  • Tax competition and FDI : the special case of developing countries
  • Azémar, C.
  • Delios, A.
  • . - Journal of the Japanese and International Economies (2008), 22 (1), March, 85-108 ; p. 25-48
  • Public policies and FDI location : differences between developing and developed countries
  • Goodspeed, T.
  • Martínez-Vázquez, J.
  • Zhang, L.
  • . - FinanzArchiv/Public Finance Analysis (2011), 67 (2), 171-191 ; p. 49-69
  • Tax incentives for business investment : a primer for policy makers in developing countries
  • Zee, H.H.
  • Stotsky, J.G.
  • Ley, E.
  • . - World Development (2002), 30 (9), September, 1497-1516 ; p. 70-89
  • Causes, benefits, and risks of business tax incentives
  • Klemm, A.
  • . - International Tax and Public Finance (2010), 17 (3), June, 315-336 ; p. 90-111
  • "Sizing" the problem of the hard-to-tax
  • Alm, J.
  • Martínez-Vázquez, J.
  • Schneider, J.F.
  • . -In: J. Alm, J. Martínez-Vázquez, S. Wallace (eds), Taxing the Hard-to-Tax : Lessons from Theory and Practice (2004), Chapter 2, Amsterdam, the Netherlands: Elsevier, 11-75 ; p. 115-179
  • Tax base erosion in developing countries
  • Alm, J.
  • Bahl, R.W.
  • Murray, M.N.
  • . - Economic Development and Cultural Change (1991), 39 (4), July, 849-72; p. 180-203
  • Informal taxation
  • Olken, B.A.
  • Singhal, M.
  • . - American Economic Journal : Applied Economics (2011), 3 (4), October, 1-28 ; p. 204-231
  • Tax administration reform and taxpayer compliance in India
  • Das-Gupta, A.
  • Ghosh, S.
  • Mookherjee, D.
  • . - International Tax and Public Finance (2004), 11 (5), September, 575-600 ; p. 232-257
  • Using notches to uncover optimization frictions and structural elasticities : theory and evidence from Pakistan
  • Kleven, H.J.
  • Waseem, M.
  • . - Quarterly Journal of Economics (2013), 128 (2), May, 669-723 ; p. 258-312
  • Subnational taxes in developing countries : the way forward
  • Bahl, R.
  • Bird, R.M.
  • . - Public Budgeting and Finance (2008), 28 (4), Winter, 1-25 ; p. 315-339
  • China's tax-for-fee reform and village inequality
  • Alm, J.
  • Liu, Y.
  • . - Oxford Development Studies (2014), 42 (1), 38-64 ; p. 340-366
  • Revenue assignments in the practice of fiscal decentralization
  • Martínez-Vázquez, J.
  • . - In: N. Bosch and J.M. Durán (eds), Fiscal Federalism and Political Decentralization: Lessons from Spain, Germany and Canada (2007), Chapter 2, Cheltenham, UK and Northampton, MA, USA: Edward Elgar, 27-55 ; p. 367-396
  • Tax advice to developing countries : an historical survey
  • Goode, R.
  • . - World Development (1993), 21 (1), January, 37-53 ; p. 399-415
  • Tax-tariff reform with costs of tax administration
  • Munk, K.J.
  • . - International Tax and Public Finance (2008), 15 (6), December, 647-667 ; p. 416-436
  • Tax systems in the world : an empirical investigation into the importance of tax bases, administration costs, scale and political regime
  • Kenny, L.W.
  • Winer, S.L.
  • . - International Tax and Public Finance (2006), 13 (2-3), May, 181-215 ; p. 437-471
  • Fiscal adjustment in developing countries through tax administration reform
  • Vehorn, C.L.
  • . - Journal of Developing Areas (2011), 45 (1), Fall, 323-338 ; p. 472-487
  • Administrative dimensions of tax reform
  • Bird, R.M.
  • . - Asia-Pacific Tax Bulletin (2004), 10 (3), March, 134-150 ; p. 488-504
  • Choosing between centralized and decentralized models of tax administration
  • Martínez-Vázquez, J.
  • Timofeev, A.
  • . - International Journal of Public Administration (2010), 33 (12-13), 601-619 ; p. 505-523
  • Tax reform and state-building in a globalised world
  • Fjeldstad, O-H.
  • Moore, M.
  • . - In: D.A. Bräutigam, O-H. Fjeldstad and M. Moore (eds), Taxation and State-Building in Developing Countries : Capacity and Consent (2008), Chapter 10, Cambridge, UK: Cambridge University Press, 235-260 ; p. 527-556
  • Fiscal crisis and fiscal reform in developing countries
  • Toye, J.
  • . - Cambridge Journal of Economics (2000), 24 (1), January, 21-44 ; p. 557-580
  • On the political economics of tax reforms : survey and empirical assessment
  • Castanheira, M.
  • Nicodème, G.
  • Profeta, P.
  • . - International Tax and Public Finance (2012), 19 (4), August, 598-624 ; p. 581-607
  • Economic and political foundations of tax structure
  • Hettich, W.
  • Winer, S.L.
  • . - American Economic Review (1988), 78 (4), September, 701-712 ; p. 608-619
  • Fiscal reliance on tariff revenues : in search of a political economy explanation?
  • Adam, A.
  • . - Review of Development Economics (2009), 13 (4), November, 610-625 ; p. 620-635
  • Micro and macroeconomics of tax reform : Indonesia
  • Gillis, M.
  • . - Journal of Development Economics (1985), 19 (3), December, 221-254 ; p. 636-669
Extent
2 vols. (xxxvi, 644 p.) (vii, 669 p.)
Isbn
9781782545811

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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