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Author/Editor:
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Keen, Michael
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Publication Date:
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September 01, 2012
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Electronic Access:
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Free Full text
(PDF file size is 1,122KB).
Use the free
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.
The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
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Summary:
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.
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Order a print copy
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Series:
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Working Paper No. 12/220
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Subject(s):
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Developing countries | Development | Sub-Saharan Africa | Tax administration | Tax reforms | Taxation | Value added tax
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Author's Keyword(s):
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Taxation and development | state building | large taxpayer office | informality |
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English
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Publication Date:
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September 01, 2012
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Format:
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Paper
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Stock No:
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WPIEA2012220
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Pages:
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29
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Price:
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US$18.00 )
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Please address any questions about this title to
publications@imf.org
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