The paper starts with an examination of a sample or tax reform packages proposed for developing countries. It extracts from these studies explicit and implicit factors motivating tax reform, and some views of the authors of these proposals. These are then compared with reform proposals in a more limited set of developing countries. The paper then moves on to a selective review of the base of knowledge on which these reform proposals must be based...
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INFORMACIÓN
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1986/06/01
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Documento de trabajo departamental
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DRD176
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1
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1
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2013/06/10
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Disclosed
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Tax reform in developing countries : issues, policies and information gaps
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Tax reforms