Tax Reform in Developing Countries: Agenda for the 1990s

Amaresh Bagchi

Asian Development Review (ADR), 1991, vol. 09, issue 02, 40-72

Abstract: In recent years tax reform has featured prominently in the agenda of governments in both developing and developed countries. During the 1980s Bolivia, Colombia, Kenya, Republic of Korea, Indonesia, Malawi, Mexico, Morocco, Turkey and Zimbabwe all carried out at least one major reform in their tax system. Several countries have either already embarked on or are contemplating extensive reform. Among the developed countries, the most sweeping reform took place in the United States in 1986. Other developed countries which have attempted (or were planning) to overhaul their tax system during the 1980s included Australia, Canada, New Zealand, Denmark, France, Japan, Netherlands, Sweden and United Kingdom. Indeed, “very rarely has the world seen so much interest in tax reform as in the past couple of years†…

Date: 1991
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DOI: 10.1142/S011611059100009X

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