Economic Issues

Tax Policy for Developing Countries

ByVito Tanzi, Howell H Zee

January 1, 2001

Preview Citation

Format: Chicago

Vito Tanzi, and Howell H Zee. Tax Policy for Developing Countries, (USA: International Monetary Fund, 2001) accessed 12/7/2025, https://doi.org/10.5089/9781589060203.051

Export Citation

  • ProCite
  • RefWorks
  • Reference Manager
  • BibTex
  • Zotero
  • EndNote

Summary

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.

Subject: Consumption taxes, Income and capital gains taxes, Personal income tax, Revenue administration, Tax incentives

Keywords: accelerated depreciation, developing country, EI, income, income tax, tax system