Tax Policy for Developing Countries

Economic Issues, January 1, 2001

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Tax Policy for Developing Countries

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Bibliographic details

• Authors: Vito Tanzi, Howell H Zee
• Published: January 1, 2001
• Series: Economic Issues
• Volume: 2001
• Issue: 001
• Pages: 21
• DOI: https://doi.org/10.5089/9781589060203.051
• Stock No: EIIEA027
• ISBN: 9781589060203
• ISSN: 1020-5098

Overview

• Authors: Vito Tanzi, Howell H Zee
• Publication date: January 1, 2001
• Format: Economic Issues No 2001/001 (Issue: 001)
• Pages: 21
• DOI: https://doi.org/10.5089/9781589060203.051

Principal findings and themes

• Discusses important tax policy issues facing developing countries today.
• Provides a review of the role of tax incentives.
• Identifies some policy challenges posed by the globalization of the world economy.
• Draws on country cases.

Subject coverage and keywords

• 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