Tax Reform in Developing Countries: Issues, Policies, and Information Gaps

Arvind Virmani

Public Finance = Finances publiques, 1988, vol. 43, issue 1, 19-38

Abstract: This paper starts with an examination of a sample of tax reform packages proposed for developing countries and a limited set of developed countries. The explicit and implicit factors motivating tax reform are determined and compared. The paper then selectively reviews the base of knowledge on which these reform proposals must be based. Some of the distinguishing features of developing countries, how they might modify policy conclusions, and the data deficiencies that need rectification are also indicated. The concluding section presents tentative conclusions about tax reform based on a stylized view of the developing country economic (tax) base.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:pfi:pubfin:v:43:y:1988:i:1:p:19-38

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