Tax policy in developing countries

Tax reform is an important element of growth-oriented adjustment programs. Many developing countries have increasingly begun to restructure their tax systems to raise revenues or to improve the revenue elasticity and buoyancy of the tax structure. These reform movements have also tried to eliminate...

• Corporate Author: Banco Mundial
• Other Authors: Khalilzadeh-Shirazi, Javad, ed, Shah, Anwar, ed
• Format: Book
• Published: Washington, D.C. World Bank 1991
• Series: World Bank symposium
• Subjects: POLITICA FISCAL; REFORMA TRIBUTARIA; IMPUESTOS INTERNOS; CRECIMIENTO ECONOMICO; INVERSIONES EXTRANJERAS; IMPUESTO A LA PROPIEDAD; PAISES EN DESARROLLO; POLITICA TRIBUTARIA; REFORMA FISCAL; IMPUESTOS INDIRECTOS; PROGRESO ECONOMICO; IMPUESTO A LA TIERRA; TERCER MUNDO

Table of Contents:

• Foreword
• Contributors
• Opening remarks
• Introduction and overview / Javad Khalilzadeh-Shirazi and Anwar Shah
• Pt. 1. Tax reform experiences: 1. Tax reform in Colombia: process and results / Charles McLure, Jr. and George Zodrow
• 2. Tax reform in Malawi / Zmarak Shalizi and Wayne Thirsk
• 3. Tax administration and tax reform: reflections on experience / Richard M.Bird
• 4. Lessons from tax reform: an overview / Wayne Thirsk
• Pt. 2. Design of indirect taxes: 5. Design of the value added tax: lessons from experience / Sijbren Cnossen
• 6. The coordinated reform of tariffs and indirect taxes / Pradeep Mitra
• Pt. 3. Taxation of foreign investment: 7. Taxation of international income by a capital-importing country: the perspective of Thailand / Chad Leechor and Jack Mintz
• 8. Taxation and foreign direct investment / Anwar Shah and Joel Slemrod
• Pt. 4. Taxation of agricultural land and financial institutions: 9. Prospects for agricultural land taxation in developing countries / Jonathan Skinner
• 10. Taxation of financial assets in developing countries / Christophe Chamley
• Pt. 5. Tax incidence analysis: 11. The redistributive impact of taxation in developing countries / Anwar Shah and John Whalley
• 12. A general equilibrium analysis of the tax burden and institutional distortions in the Philippines / Ramon l. Clarete
• Pt. 6. Use of quantitative tools in tax policy analysis: 13. Applying tax policy mopdels in country economic work: Bangladesh, China, and India / Henrik Dahl and Pradeep Mitra
• 14. Tax-benefit models for developing countries: lessons from developed countries / Anthony B. Atkinson and Franȯis Bourguignon
• Pt. 7. Tax policy and economic growth: 15. Taxes, outward orientation, and growth performance in the Republic of Korea / Irene Trela and John Whalley
• Pt. 8. Perspectives on tax reform and agenda for future research: 16. Roundtable discussions