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Taxation and development : again /
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than ful...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Washington, D.C.] :
International Monetary Fund,
©2012.
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| Colección: | IMF working paper ;
WP/12/220. |
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of "big ideas" in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on "informality" is decidedly limited. It also asks whether ideas of "state building" emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now. |
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| Notas: | Title from PDF title page (IMF Web site, viewed September 7, 2012). "Fiscal Affairs Department." "September 2012." |
| Descripción Física: | 1 online resource (30 pages) |
| Bibliografía: | Includes bibliographical references. |
| ISBN: | 9781475546507 1475546505 1475510292 9781475510294 1475570775 9781475570779 1475555695 9781475555691 |