Taxation Policy in Low-Income Countries

Christopher Heady

No DP2001-81, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper discusses the design of tax systems in developing countries, with particular emphasis on low-income countries. It outlines the directions of reform that many low-income countries have followed, often on the advice of the IMF or the World Bank, and considers whether they are justified in terms of theory and the practical constraints in low-income countries.

Keywords: Fiscal policy; Taxation (search for similar items in EconPapers)
Date: 2001
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