Taxation and development: again
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
[Washington, D.C.]
International Monetary Fund
©2012
|
| Series: | IMF working paper
WP/12/220 |
| Subjects: | |
| Online Access: | FAW01 FAW02 FLA01 |
| Item Description: | 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 |
| Physical Description: | 30 pages |
| ISBN: | 9781475546507 1475546505 |
Staff View
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| 500 | |a Includes bibliographical references | ||
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| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Wirtschaft | |
| 650 | 4 | |a Taxation |z Developing countries | |
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| id | DE-604.BV043786793 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:35:07Z |
| institution | BVB |
| isbn | 9781475546507 1475546505 |
| language | English |
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| physical | 30 pages |
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| publishDate | 2012 |
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| publisher | International Monetary Fund |
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| series2 | IMF working paper |
| spelling | Keen, Michael Verfasser aut Taxation and development again prepared by Michael Keen [Washington, D.C.] International Monetary Fund ©2012 30 pages txt rdacontent c rdamedia cr rdacarrier IMF working paper WP/12/220 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 Taxation fast BUSINESS & ECONOMICS / Public Finance bisacsh Entwicklungsländer Steuer Wirtschaft Taxation Developing countries International Monetary FundXXbFiscal Affairs Department Sonstige oth |
| spellingShingle | Keen, Michael Taxation and development again Taxation fast BUSINESS & ECONOMICS / Public Finance bisacsh Entwicklungsländer Steuer Wirtschaft Taxation Developing countries |
| title | Taxation and development again |
| title_auth | Taxation and development again |
| title_exact_search | Taxation and development again |
| title_full | Taxation and development again prepared by Michael Keen |
| title_fullStr | Taxation and development again prepared by Michael Keen |
| title_full_unstemmed | Taxation and development again prepared by Michael Keen |
| title_short | Taxation and development |
| title_sort | taxation and development again |
| title_sub | again |
| topic | Taxation fast BUSINESS & ECONOMICS / Public Finance bisacsh Entwicklungsländer Steuer Wirtschaft Taxation Developing countries |
| topic_facet | Taxation BUSINESS & ECONOMICS / Public Finance Entwicklungsländer Steuer Wirtschaft Taxation Developing countries |
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