Tax reform in developing countries
Author(s)
Bibliographic Information
Tax reform in developing countries
（Fiscal reform in the developing world）
Duke University Press, 1989
- : pbk
Available at / 46 libraries
-
Research Institute for Economics & Business Administration (RIEB) Library , Kobe University図書
pbk.336.2-315s081000080310*,
336.2-315-B081000081580 -
No Libraries matched.
- Remove all filters.
Note
Based on papers presented at a conference held in Washington in Apr. 1988; sponsored by the Center for International Development Research (CIDR) of the Institute of Policy Sciences at Duke University
Includes bibliographies and index
Description and Table of Contents
Description
This volume presents the work of experts (in most cases the very advisers who designed and helped implement the reforms) on the tax reform efforts of a dozen developing nations-from the restructuring of the economy of postwar Japan to the 1986 reforms in Jamaica. Among the many lessons learned from these efforts are that tax reform is most successful when tax administration is a central (rather than peripheral) focus of reform efforts, and when tax reform is specifically directed toward economic rather than noneconomic objectives.
Other conclusions include the apparently mutually reinforcing nature of tax simplification and tax rate reduction, and the role of indirect tax reforms (such as the value-added tax) in successful reform undertakings.
by "Nielsen BookData"