Tax Policy in Emerging Countries

Richard Miller Bird · Eric M. Zolt

78 citations0/0 files storedEnvironment and Planning C Government and Policy

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Economic and Fiscal Studies Taxation and Compliance Studies Fiscal Policy and Economic Growth

Abstract

We consider in this paper how emerging countries may in practice best design and develop tax policies, given the complex economic and political environments they face. After an overview of what tax systems look like around the world, we discuss the principal objectives that countries may attempt to achieve through tax policy. We conclude by considering the broad political economy context within which tax policy and development issues must be designed and implemented. Our aim is to set out some of the basic issues facing tax policy in emerging countries and to outline some key elements that should be considered in designing the best feasible tax structure for any particular country at a particular time.

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References

2007The VAT in Developing and Transitional Countries 2008Technology and Taxation in Developing Countries: From Hand to Mouse 2000The Tax Reform Experiment in Transitional Countries 2004Is it Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes 2004Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America

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