Tax Reform in Developing Countries

Abstract

No AccessRegional and Sectoral Studies1 Feb 2013Tax Reform in Developing CountriesAuthors/Editors: Wayne ThirskWayne Thirskhttps://doi.org/10.1596/0-8213-3999-0SectionsAboutPDF (1 MB) ToolsAdd to favoritesDownload CitationsTrack Citations ShareFacebookTwitterLinked In Abstract:The eight case-study countries in this report--Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, Turkey--provide a laboratory for studying tax reform in practice. The countries vary not only in per capita income but also in the context within which tax reform takes place. They undertook different types of reform and the outcome differed. Several lessons emerge: 1) Although all countries are often forced to sacrifice the optimal tax structure in favor of a simpler, more uniform system, to conform to the administrative capacity of the country, the sacrifices can be especially large in developing countries. 2) Developing country tax systems need not be overly concerned with equity, since redistribution in these countries is best carried out by public expenditures. 3) Instances where obviously welfare-improving, even Pareto-improving, tax reforms are not undertaken illustrate the point that even reforms benefiting everyone may be opposed by the affected parties who perceive their bargaining power altered (and possibly reduced) in the longer run. Previous bookNext book FiguresreferencesRecommendeddetailsCited byWeak Liberalism and Weak Property Taxation in Latin America*Party System Institutionalization and Reliance on Personal Income Taxation in Developing CountriesJournal of International Development, Vol.30, No.213 March 2018Raising more domestic money for health: prospects for low- and middle-income countriesHealth Economics, Policy and Law, Vol.12, No.223 March 2017The Political Economy of Domestic Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of ReformThe Journal of Development Studies, Vol.52, No.1212 May 2016PENYATUAN HUKUM PAJAK FORMAL DALAM SISTEM HUKUM PAJAK NASIONALYuridika, Vol.31, No.19 February 2016Party System Institutionalization and Reliance on Personal Income Tax in Developing CountriesSSRN Electronic JournalTAX AND DEVELOPMENT: DONOR SUPPORT TO STRENGTHEN TAX SYSTEMS IN DEVELOPING COUNTRIESPublic Administration and Development, Vol.34, No.35 August 2014Taxation and Development: What Have We Learned from Fifty Years of Research?IDS Working Papers, Vol.2013, No.42718 September 2013The Political Economy of Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of ReformSSRN Electronic JournalWhat Have We Learned from Fifty Years of Research?SSRN Electronic JournalTaxation and State Building: Towards a Governance Focused Tax Reform AgendaIDS Working Papers, Vol.2010, No.34112 October 2010Taxation and State Building: Towards a Governance Focused Tax Reform AgendaIDS Working Papers, Vol.2010, No.34118 October 2010Investment Under Tax Policy Uncertainty: A Neoclassical ApproachPublic Finance Review, Vol.37, No.621 October 2009Tax System Change and the Impact of Tax ResearchSSRN Electronic JournalTax Challenges Facing Developing CountriesSSRN Electronic JournalMeasuring the capability to raise revenue: process and output dimensions and their application to the Zambia Revenue AuthorityPublic Administration and Development, Vol.27, No.4Albert Hirschman's Exit-voice Framework and its Relevance to Problems of Public Education Performance in Latin AmericaOxford Development Studies, Vol.35, No.34 September 2007Tax Challenges Facing Developing Countries: A Perspective from Outside the Policy ArenaSSRN Electronic JournalGendered Implications of Tax Reform in Latin America: Argentina, Chile, Costa Rica and JamaicaTheft and TaxesSSRN Electronic JournalTax Structure and the Incidence on the Poor in Developing CountriesSSRN Electronic JournalCauses of Tax Reform in Latin America, 1977–95Latin American Research Review, Vol.39, No.15 October 2022Regressive Taxation and the Welfare State, Vol.4324 July 2009The World Bank and the IMF: Tax, Democracy and Shrinking Aid in Sub-Saharan AfaricaForum for Development Studies, Vol.28, No.1Legal reforms and developmentThird World Quarterly, Vol.22, No.125 August 2010Income Distribution and Tax and Government Social Spending Policies in Developing CountriesIMF Working Papers, Vol.00, No.62Decentralisation: A Survey of Literature from a Human Development PerspectiveSSRN Electronic Journal View Published: December 1997ISBN: 978-0-8213-3999-2 Copyright & Permissions Related CountriesBoliviaIndonesiaMexicoRelated TopicsFinance and Financial Sector DevelopmentLaw and DevelopmentMacroeconomics and Economic GrowthPrivate Sector Development KeywordsTAX REFORMSTAX SYSTEMSFISCAL POLICYINCOME TAXESCORPORATION TAXESTAX LAWVALUE ADDED TAXESINDIRECT TAXATIONTAX EVASIONPROPERTY TAXESTAX ADMINISTRATIONGOVERNMENT POLICYINCOME REDISTRIBUTIONCONSUMPTION TAXESSALES TAXESTAX INCENTIVESCAPITAL TAXESEXPORT TAXESIMPORT TAXESCOMMODITY TAXATIONTRADE TAXESMARGINAL TAX RATESTAX RATESEXCISE TAXESMEXICOMOROCCOJAMAICAKOREA, REPUBLIC OFTURKEYINDONESIACOLOMBIABOLIVIAEFFECTIVE TAX RATESMARGINAL TAX RATESPERSONAL INCOME TAXTAXTAX BASESTAX BURDENSTAX INCIDENCETAX REFORMTAX SYSTEMTAXATION PDF DownloadLoading ...

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 167 citations exist upstream.