Tax Policy in Developing Countries: Looking Back—and Forward

Roy Bahl () and Richard Bird

National Tax Journal, 2008, vol. 61, issue 2, 279-301

Abstract: We review the changing nature of tax policy in developing countries over the last 30 years and consider what factors determining the level and structure of tax revenues in such countries may have changed recently and how such changes may affect future developments.

Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:61:y:2008:i:2:p:279-301

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