## Tax Policy for Developing Countries

_Economic Issues, January 1, 2001_

## Source details

**Canonical URL:** [Tax Policy for Developing Countries](https://www.imf.org/en/publications/economic-issues/issues/2016/12/30/tax-policy-for-developing-countries-4010)

## Other formats

- [Markdown version](/en/publications/economic-issues/issues/2016/12/30/tax-policy-for-developing-countries-4010/index.md)
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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

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### 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

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_Source: https://www.imf.org/en/publications/economic-issues/issues/2016/12/30/tax-policy-for-developing-countries-4010_