{
  "title": "Tax Policy for Developing Countries",
  "publication": "Economic Issues, January 1, 2001",
  "sourceUrl": "https://www.imf.org/en/publications/economic-issues/issues/2016/12/30/tax-policy-for-developing-countries-4010",
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  "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.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Authors: Vito Tanzi, Howell H Zee\n- Publication date: January 1, 2001\n- Format: Economic Issues No 2001/001 (Issue: 001)\n- Pages: 21\n- DOI: https://doi.org/10.5089/9781589060203.051"
    },
    {
      "heading": "Principal findings and themes",
      "content": "- Discusses important tax policy issues facing developing countries today.\n- Provides a review of the role of tax incentives.\n- Identifies some policy challenges posed by the globalization of the world economy.\n- Draws on country cases."
    },
    {
      "heading": "Subject coverage and keywords",
      "content": "- Subject: Consumption taxes, Income and capital gains taxes, Personal income tax, Revenue administration, Tax incentives\n- Keywords: accelerated depreciation, developing country, EI, income, income tax, tax system\n\n---\n\n\nSource: https://www.imf.org/en/publications/economic-issues/issues/2016/12/30/tax-policy-for-developing-countries-4010"
    }
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    "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",
    "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",
    "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: 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"
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