EconPapers    
Economics at your fingertips  
 

Tax Policy for Emerging Markets: Developing Countries

Vito Tanzi and Howell Zee

National Tax Journal, 2000, vol. 53, issue 2, 299-322

Abstract: This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the role of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy.

Date: 2000
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (100) Track citations by RSS feed

Downloads: (external link)
https://www.ntanet.org/NTJ/53/2/ntj-v53n02p299-322-tax-policy-for-emerging.pdf (application/pdf)
https://www.ntanet.org/NTJ/53/2/ntj-v53n02p299-322-tax-policy-for-emerging.html (text/html)
Access to most recent volumes (current and past two years) is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:53:y:2000:i:2:p:299-322

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by Sally Sztrecska ().

 
Page updated 2020-09-22
Handle: RePEc:ntj:journl:v:53:y:2000:i:2:p:299-322