Taxation and development: again
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Bibliographische Detailangaben
1. Verfasser: Keen, Michael (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: [Washington, D.C.] International Monetary Fund ©2012
Schriftenreihe:IMF working paper WP/12/220
Schlagworte:
Online-Zugang:FAW01
FAW02
FLA01
Beschreibung:Title from PDF title page (IMF Web site, viewed Sept. 7, 2012). - "Fiscal Affairs Department.". - "September 2012."
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
Includes bibliographical references
Beschreibung:30 pages
ISBN:9781475546507
1475546505

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