Tax Policy for Emerging Markets: Developing Countries

Howell Zee and Vito Tanzi

No 2000/035, IMF Working Papers from International Monetary Fund

Abstract: This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the rote of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy.

Keywords: WP; consumption tax; abuse provision; tax administration; administration capability; personal income; tax level; tax policy; tax reform; developing countries; value-added tax; tax revenue; accelerated depreciation; tax ratio; Tax incentives; Consumption taxes; Personal income tax; Income and capital gains taxes; Western Hemisphere; Middle East; Africa; Asia and Pacific (search for similar items in EconPapers)
Pages: 34
Date: 2000-02-01
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Citations: View citations in EconPapers (177)

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