IMF Working Papers

Taxation and Development: Again

By Michael Keen

September 1, 2012

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Michael Keen. Taxation and Development: Again, (USA: International Monetary Fund, 2012) accessed November 8, 2024
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

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.

Subject: Income and capital gains taxes, National accounts, Personal income, Revenue administration, Tax administration core functions, Taxes, Value-added tax

Keywords: Building state institution, Colonizing country, Income and capital gains taxes, Informality, Land inequality, Large taxpayer office, Literature stresses formalization, Lusophone African country, Personal income, Personal income, Progressive tax, Revenue authority, State building, State-building literature, Sub-Saharan Africa, Tax administration core functions, Tax system, Taxation and development, Value-added tax, VAT withholding, WP

Publication Details

  • Pages:

    30

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 2012/220

  • Stock No:

    WPIEA2012220

  • ISBN:

    9781475510294

  • ISSN:

    1018-5941

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