Reform of Domestic Indirect Tax Systems in Low-Income Countries: The Case of Nepal

Glenn Jenkins () and Rup Khadka
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Rup Khadka: A Consultant of Harvard Institute for International Development

No 2001-03, Development Discussion Papers from JDI Executive Programs

Abstract: This paper focuses on the appropriate policies for the domestic indirect tax system in low-income countries. While the analysis is illustrated by the example of the policies and reform process adopted by Nepal, many of the issues discussed are presented in such reforms in a wide spectrum of low-income countries. It is clear from our analysis that many on the traditional prescriptions for the design of a domestic indirect tax system in advanced industrial countries must be substantially modified to make them operational in such low-income developing countries.

Keywords: : Domestic indirect taxes; reform; low-income countries (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
Pages: 60 Pages
Date: 2001-03
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Working Paper: Reform of Domestic Indirect Tax Systems in Low-Income Countries: The Case of Nepal (2001)
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:4561

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