Title: Tax Reform in Developing Countries (The International Library of Critical Writings in Economics series)
Publisher: Edward Elgar Publishing Ltd
Publication Date: 2015
Language: English
ISBN 10: 1782545816
ISBN 13: 9781782545811
Binding: Hardcover
Condition: New

About this title

Synopsis

In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes, and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal, and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing.

This research review surveys the best research from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue.

About the Author

Edited by James Alm, Professor and Chair, Department of Economics, Tulane University, US and Jorge Martinez-Vazquez, Emeritus Regents Professor of Economics and founding Director, Public Finance Research Cluster and International Center for Public Policy, Georgia State University, Atlanta, US

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