Add to ORKGThe general advice given by international institutions such as the International Monetary Fund (IMF) and the World Bank to developing countries over the past few decades has been to replace trade taxes with domestic consumption taxes, particularly value-added taxes (VAT), and to maintain relatively high corporate income tax rates. This article reviews recent literature that supports and challenges this conventional view
The large‑scale presence and the regressive nature of tax compliance costs, especially those in resp...
Strengthening fiscal capacity in low- and middle-income countries is essential for achieving sustain...
This paper investigates the role of Value Added Tax (VAT) and excises as first wave tax transition t...
The general advice of international institutions such as the IMF and the World Bank given to develop...
Concomitant with globalization, neoliberal tax reforms have spread across the globe since the early ...
This paper revisits the long-standing issue of the incidence of taxes in developing countries. Its c...
This paper will discuss the obstacles governments of developing countries face in regulating related...
Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GD...
This paper discusses important tax policy issues facing developing countries today. It views tax pol...
The value-added tax has, in recent decades, become the most important single tax in most developing ...
International audienceThis paper investigates the role of Value Added Tax (VAT) and excises in first...
In common with many developing countries, Bangladesh faces problems in raising sufficient tax revenu...
Recent years have seen a growing interest among donors on taxation in developing countries. This ref...
This Working Paper should not be reported as representing the views of the IMF. The views expressed ...
This volume provides a detailed assessment of the current tax structure in six developing countries:...
The large‑scale presence and the regressive nature of tax compliance costs, especially those in resp...
Strengthening fiscal capacity in low- and middle-income countries is essential for achieving sustain...
This paper investigates the role of Value Added Tax (VAT) and excises as first wave tax transition t...
The general advice of international institutions such as the IMF and the World Bank given to develop...
Concomitant with globalization, neoliberal tax reforms have spread across the globe since the early ...
This paper revisits the long-standing issue of the incidence of taxes in developing countries. Its c...
This paper will discuss the obstacles governments of developing countries face in regulating related...
Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GD...
This paper discusses important tax policy issues facing developing countries today. It views tax pol...
The value-added tax has, in recent decades, become the most important single tax in most developing ...
International audienceThis paper investigates the role of Value Added Tax (VAT) and excises in first...
In common with many developing countries, Bangladesh faces problems in raising sufficient tax revenu...
Recent years have seen a growing interest among donors on taxation in developing countries. This ref...
This Working Paper should not be reported as representing the views of the IMF. The views expressed ...
This volume provides a detailed assessment of the current tax structure in six developing countries:...
The large‑scale presence and the regressive nature of tax compliance costs, especially those in resp...
Strengthening fiscal capacity in low- and middle-income countries is essential for achieving sustain...
This paper investigates the role of Value Added Tax (VAT) and excises as first wave tax transition t...