Taxation and Development

For more than half a century, scholars and international agencies have been making recommendations about taxation in developing countries. The advice economists have offered to developing countries has changed over time, particularly regarding inco...

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Main Author:	Bird, Richard
Format:	Brief
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ALLOCATION OF RESOURCES CAPITAL GAINS CAPITAL INFLOWS CENTRAL GOVERNMENTS COMPARATIVE ADVANTAGE CONSUMPTION TAXES CORPORATE INCOME TAX DECENTRALIZATION DEVELOPING COUNTRIES DEVELOPING COUNTRY DEVELOPMENT BANK ECONOMIC DEVELOPMENT ECONOMIC EFFICIENCY EXPENDITURE EXPENDITURES FINANCIAL DEVELOPMENT FINANCIAL SECTOR FINANCIAL STRUCTURE FINANCIAL SUPPORT FOREIGN INVESTMENT FUTURES INCOME INCOME TAX INCOME TAXES INTERNATIONAL TRADE INVESTING MARKET FAILURES MICRODATA OPTIMAL TAXATION PARTICULAR COUNTRIES PARTICULAR COUNTRY POLICY ACTIONS POLICY CHANGES POLICY DISCUSSION POLICY INSTRUMENT POLICY MAKERS POLICY OBJECTIVES POLICY OUTCOMES POLICY PROCESS POLICY RECOMMENDATIONS POLICY REFORM POLITICAL CONSIDERATIONS PUBLIC ECONOMICS PUBLIC POLICY RESOURCE ALLOCATION REVENUE REQUIREMENT SAVINGS SMALL BUSINESSES SOCIAL CAPITAL SUBNATIONAL TAX TAX ADMINISTRATION TAX CONCESSIONS TAX EFFORT TAX EVASION TAX POLICIES TAX POLICY TAX RATES TAX RATIO TAX REFORM TAX REGIMES TAX REVENUE TAX REVENUES TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TAXATIONTHEORY TAXPAYERS TRANSACTION TRANSACTION COSTS VALUE ADDED TAX
Online Access:	http://documents.worldbank.org/curated/en/2010/10/12840719/taxation-development http://hdl.handle.net/10986/10150

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spelling	okr-10986-101502021-04-23T14:02:49Z Taxation and Development Bird, Richard ALLOCATION OF RESOURCES CAPITAL GAINS CAPITAL INFLOWS CENTRAL GOVERNMENTS COMPARATIVE ADVANTAGE CONSUMPTION TAXES CORPORATE INCOME TAX DECENTRALIZATION DEVELOPING COUNTRIES DEVELOPING COUNTRY DEVELOPMENT BANK ECONOMIC DEVELOPMENT ECONOMIC EFFICIENCY EXPENDITURE EXPENDITURES FINANCIAL DEVELOPMENT FINANCIAL SECTOR FINANCIAL STRUCTURE FINANCIAL SUPPORT FOREIGN INVESTMENT FUTURES INCOME INCOME TAX INCOME TAXES INTERNATIONAL TRADE INVESTING MARKET FAILURES MICRODATA OPTIMAL TAXATION PARTICULAR COUNTRIES PARTICULAR COUNTRY POLICY ACTIONS POLICY CHANGES POLICY DISCUSSION POLICY INSTRUMENT POLICY MAKERS POLICY OBJECTIVES POLICY OUTCOMES POLICY PROCESS POLICY RECOMMENDATIONS POLICY REFORM POLITICAL CONSIDERATIONS PUBLIC ECONOMICS PUBLIC POLICY RESOURCE ALLOCATION REVENUE REQUIREMENT SAVINGS SMALL BUSINESSES SOCIAL CAPITAL SUBNATIONAL TAX TAX ADMINISTRATION TAX CONCESSIONS TAX EFFORT TAX EVASION TAX POLICIES TAX POLICY TAX RATES TAX RATIO TAX REFORM TAX REGIMES TAX REVENUE TAX REVENUES TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TAXATIONTHEORY TAXPAYERS TRANSACTION TRANSACTION COSTS VALUE ADDED TAX For more than half a century, scholars and international agencies have been making recommendations about taxation in developing countries. The advice economists have offered to developing countries has changed over time, particularly regarding income and consumption taxes. Why? What do we know now about taxes and developing countries that we did not know 50 years ago? What do we still not know that we really should know? What should scholars and international agencies do if they wish to make tax policy recommendations that are economically sensible and likely to prove feasible, acceptable, and helpful in practice? This brief note offers some tentative answers to these complex questions. 2012-08-13T10:33:46Z 2012-08-13T10:33:46Z 2010-10 http://documents.worldbank.org/curated/en/2010/10/12840719/taxation-development http://hdl.handle.net/10986/10150 English Economic Premise; No. 34 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	ALLOCATION OF RESOURCES CAPITAL GAINS CAPITAL INFLOWS CENTRAL GOVERNMENTS COMPARATIVE ADVANTAGE CONSUMPTION TAXES CORPORATE INCOME TAX DECENTRALIZATION DEVELOPING COUNTRIES DEVELOPING COUNTRY DEVELOPMENT BANK ECONOMIC DEVELOPMENT ECONOMIC EFFICIENCY EXPENDITURE EXPENDITURES FINANCIAL DEVELOPMENT FINANCIAL SECTOR FINANCIAL STRUCTURE FINANCIAL SUPPORT FOREIGN INVESTMENT FUTURES INCOME INCOME TAX INCOME TAXES INTERNATIONAL TRADE INVESTING MARKET FAILURES MICRODATA OPTIMAL TAXATION PARTICULAR COUNTRIES PARTICULAR COUNTRY POLICY ACTIONS POLICY CHANGES POLICY DISCUSSION POLICY INSTRUMENT POLICY MAKERS POLICY OBJECTIVES POLICY OUTCOMES POLICY PROCESS POLICY RECOMMENDATIONS POLICY REFORM POLITICAL CONSIDERATIONS PUBLIC ECONOMICS PUBLIC POLICY RESOURCE ALLOCATION REVENUE REQUIREMENT SAVINGS SMALL BUSINESSES SOCIAL CAPITAL SUBNATIONAL TAX TAX ADMINISTRATION TAX CONCESSIONS TAX EFFORT TAX EVASION TAX POLICIES TAX POLICY TAX RATES TAX RATIO TAX REFORM TAX REGIMES TAX REVENUE TAX REVENUES TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TAXATIONTHEORY TAXPAYERS TRANSACTION TRANSACTION COSTS VALUE ADDED TAX
spellingShingle	ALLOCATION OF RESOURCES CAPITAL GAINS CAPITAL INFLOWS CENTRAL GOVERNMENTS COMPARATIVE ADVANTAGE CONSUMPTION TAXES CORPORATE INCOME TAX DECENTRALIZATION DEVELOPING COUNTRIES DEVELOPING COUNTRY DEVELOPMENT BANK ECONOMIC DEVELOPMENT ECONOMIC EFFICIENCY EXPENDITURE EXPENDITURES FINANCIAL DEVELOPMENT FINANCIAL SECTOR FINANCIAL STRUCTURE FINANCIAL SUPPORT FOREIGN INVESTMENT FUTURES INCOME INCOME TAX INCOME TAXES INTERNATIONAL TRADE INVESTING MARKET FAILURES MICRODATA OPTIMAL TAXATION PARTICULAR COUNTRIES PARTICULAR COUNTRY POLICY ACTIONS POLICY CHANGES POLICY DISCUSSION POLICY INSTRUMENT POLICY MAKERS POLICY OBJECTIVES POLICY OUTCOMES POLICY PROCESS POLICY RECOMMENDATIONS POLICY REFORM POLITICAL CONSIDERATIONS PUBLIC ECONOMICS PUBLIC POLICY RESOURCE ALLOCATION REVENUE REQUIREMENT SAVINGS SMALL BUSINESSES SOCIAL CAPITAL SUBNATIONAL TAX TAX ADMINISTRATION TAX CONCESSIONS TAX EFFORT TAX EVASION TAX POLICIES TAX POLICY TAX RATES TAX RATIO TAX REFORM TAX REGIMES TAX REVENUE TAX REVENUES TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TAXATIONTHEORY TAXPAYERS TRANSACTION TRANSACTION COSTS VALUE ADDED TAX Bird, Richard Taxation and Development
relation	Economic Premise; No. 34
description	For more than half a century, scholars and international agencies have been making recommendations about taxation in developing countries. The advice economists have offered to developing countries has changed over time, particularly regarding income and consumption taxes. Why? What do we know now about taxes and developing countries that we did not know 50 years ago? What do we still not know that we really should know? What should scholars and international agencies do if they wish to make tax policy recommendations that are economically sensible and likely to prove feasible, acceptable, and helpful in practice? This brief note offers some tentative answers to these complex questions.
format	Publications & Research :: Brief
author	Bird, Richard
author_facet	Bird, Richard
author_sort	Bird, Richard
title	Taxation and Development
title_short	Taxation and Development
title_full	Taxation and Development
title_fullStr	Taxation and Development
title_full_unstemmed	Taxation and Development
title_sort	taxation and development
publisher	World Bank, Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2010/10/12840719/taxation-development http://hdl.handle.net/10986/10150
_version_	1764412035052863488

Taxation and Development

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