Lessons of tax reform

Tax reform has emerged as an important component of fiscal adjustment and now plays a major role in the World Bank ' s dialogue with member countries. This paper provides a concise synthesis of current thinking and practice on tax reform in developing countries. The Bank ' s growing provis...

Full description

Bibliographic Details
Main Author: Shalizi, Zmarak
Corporate Author: Banco Mundial
Format: Book
Published: Washington, D.C. World Bank 1991
Subjects:

MARC

LEADER 00000nam a2200000 a 4500
003 arcduce
005 20120731113358.0
008 100329s1991 dcu||||| |||| 00| 0 eng d
020 |a 0-8213-1906-X 
040 |a arcduce 
082 |a 336.205 
090 |c 16873  |d 16873 
100 |a Shalizi, Zmarak 
245 |a Lessons of tax reform  |c / Zmarak Shalizi 
260 |b World Bank  |a Washington, D.C.  |c 1991 
300 |a 85 p. :  |b il. 
504 |a Incluye bibliografía 
505 |a Preface -- Executive summary -- Introduction -- 1. What is involved in tax reform? -- 2. Tax reform strategies and experience -- 3. World Bank advice and adjustment lending -- 4. Conclusions and recommendations -- Selected bibliography -- Boxes -- Tables. 
520 |a Tax reform has emerged as an important component of fiscal adjustment and now plays a major role in the World Bank ' s dialogue with member countries. This paper provides a concise synthesis of current thinking and practice on tax reform in developing countries. The Bank ' s growing provision of tax reform advice and its growing use of loan conditions related to tax reform are reviewed. The future directions of the Bank ' s country economic and sectoral work, its operational lending (adjustment and nonadjustment), and its research on tax policy issues are outlined. The system of general taxes administered at the national level is the principle emphasis. Sectoral, implicit and social security tax issues are not covered. 
648 |a 1980-1989 
650 |a REFORMA TRIBUTARIA  
650 |a BANCO MUNDIAL  
650 |a PAISES EN DESARROLLO  
650 |a ESTUDIOS DE CASOS 
653 |a REFORMA FISCAL 
653 |a TERCER MUNDO 
653 |a APLICACIONES 
653 |a CASOS PRACTICOS 
653 |a BIRF 
710 |a Banco Mundial 
942 |c LIBR  |j 336.205 S 48088 
952 |0 0  |1 0  |4 0  |6 336_205000000000000_S_48088  |7 0  |9 20869  |a BMB  |b BMB  |d 2010-01-01  |l 0  |o 336.205 S 48088  |p 48088  |r 2010-08-26 00:00:00  |u 18628  |w 2010-08-26  |y LIBR 
999 |c 16844  |d 16844