A RETROSPECTIVE ON TAXATION IN DEVELOPING COUNTRIES: WILL THE WEAKEST LINK BE STRENGTHENED?

Roy Bhal ()
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Roy Bhal: Andrew Young School of Policy Studies, Georgia State University, http://aysps.gsu.edu/
Authors registered in the RePEc Author Service: Roy W. Bahl ()

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: Nicholas Kaldor told us in 1963 that developing countries did not know how to tax, Richard Goode told us in 1984 that they still had trouble formulating and implementing tax policies, and Richard Bird tells us in 2011 that tax design and tax administration in developing countries have shown considerable improvement but there is a long way to go before taxation can properly support growth and distribution objectives. All three got it right for the time period they were studying. Some middle income countries have been closing the gap with the industrials in revenue mobilization, good tax policy and efficient administration, but the convergence in most low income countries has been much slower.

Pages: 46 pages
Date: 2013-06
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http://icepp.gsu.edu/files/2017/10/ispwp1318.pdf (application/pdf)

Related works:
Chapter: A retrospective on taxation in developing countries: Will the weakest link be strengthened? (2014)
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