Tax reform in developing countries
著者
書誌事項
Tax reform in developing countries
（Fiscal reform in the developing world）
Duke University Press, 1989
- : pbk
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注記
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
内容説明・目次
内容説明
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.
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