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Tax Reform in Developing Countries (International Library of Critical Writings in Economics series, #300)

ISBN: 9781782545811
Publisher: Edward Elgar Pub
Publication Date: 2015-05-27
Number of pages: 1368
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In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing.

This collection combines the best research from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue.

49 Articles, dating from 1984 to 2014
Contributors include: R. Bahl, R. Bird, R. Gordon, M. Keen, T. Piketty, N. Stern, J. Stiglitz, V. Tanzi

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