Structural Adjustment Policies and the Role of Tax Reform

Benjamin E. Diokno

Asian Development Review (ADR), 1993, vol. 11, issue 02, 140-153

Abstract: Tax reform is hardly a new area in the economic agenda of developing countries. Gillis points out that there has been over 100 attempts at tax reform in developing countries since 1945. However, during the last 25 years the motivation for tax reform may have changed for a great number of these countries. It has shifted from being a desired or preferred policy reform to being a necessary one. For some countries, tax reform became necessary in order to close their fiscal gaps, but for others, it became necessary to maintain—in some cases, to enhance—their international competitiveness…

Date: 1993
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DOI: 10.1142/S0116110593000119

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