Taxation and Development

Richard Bird

World Bank - Economic Premise, 2010, issue 34, 1-5

Abstract: For more than half a century, scholars and international agencies have been making recommendations about taxation in developing countries. The advice economists have offered to developing countries has changed over time, particularly regarding income and consumption taxes. Why? What do we know now about taxes and developing countries that we did not know 50 years ago? What do we still not know that we really should know? What should scholars and international agencies do if they wish to make tax policy recommendations that are economically sensible and likely to prove feasible, acceptable, and helpful in practice? This brief note offers some tentative answers to these complex questions.

Keywords: taxation; development; developing countries; tax policy; policy recommendations; budget; government spending; income; GDP (search for similar items in EconPapers)
JEL-codes: H2 H20 H21 H23 H24 (search for similar items in EconPapers)
Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11)

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