Taxation and development : again /

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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Keen, Michael
Autor Corporativo: International Monetary Fund. Fiscal Affairs Department
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, ©2012.
Colección:IMF working paper ; WP/12/220.
Temas:
Taxation > Developing countries.
Taxation > Africa, Sub-Saharan.
Impôt > Afrique subsaharienne.
BUSINESS & ECONOMICS > Public Finance.
Taxation
Developing countries
Acceso en línea:Texto completo

MARC

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245 1 0 |a Taxation and development :  |b again /  |c prepared by Michael Keen. 
260 |a [Washington, D.C.] :  |b International Monetary Fund,  |c ©2012. 
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490 1 |a IMF working paper ;  |v WP/220 
500 |a Title from PDF title page (IMF Web site, viewed September 7, 2012). 
520 |a 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. 
504 |a Includes bibliographical references. 
500 |a "Fiscal Affairs Department." 
500 |a "September 2012." 
505 0 |a Cover; Contents; I. Introduction; II. Developing Countries Differ-Yes, and ...?; Table 1. Tax Performance in Sub-Saharan Africa; III. The Checkered History of Big Ideas; IV. Informality is Not the Issue; V. State Building and Taxation-What's New?; VI. Conclusions; References. 
546 |a English. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
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650 0 |a Taxation  |z Africa, Sub-Saharan. 
650 6 |a Impôt  |z Afrique subsaharienne. 
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650 7 |a Taxation  |2 fast 
651 7 |a Developing countries  |2 fast 
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