Tax Reform in Developing Countries

This two-volume set contains 49 previously published articles (from 1984 to 2014) on tax reform in developing countries, discussing trends in tax structure, then tax reform and revenues, income distribution, efficiency and growth, foreign direct investment, the hard-to-tax, subnational taxes, tax administration, and politics. The articles describe the practice of taxation, trade taxes, the value-added tax, direct vs. indirect taxes, personal income taxation, reforms in transitional countries, and the broad lessons of tax reform efforts; corruption, voice, and accountability in high income countries; the cost of business entry; income inequality and progressive income taxation, pro-poor indirect tax reforms, tax burden, the impact of tax and expenditure policies on income distribution, distribution and poverty impacts on tax structure reform, and the impact of budgets on the poor; and indirect taxes, optimal tax rates and tax design during systemic reform, selective indirect tax reform, border taxes, public funds, and economic recovery and growth. The second volume outlines aspects of corporate tax, tax competition and foreign direct investment, foreign direct investment location, and tax incentives for business investment; tax base erosion, informal taxation, tax administration reform and taxpayer compliance, and tax rate “notches”; tax-for-fee reform and revenue assignments; tax administration reform; and tax reform and state-building, fiscal crisis and fiscal reform, political economics, fiscal reliance on tax revenues, and the micro and macroeconomics of tax reform. Annotation c2015 Ringgold, Inc., Portland, OR (protoview.com)

Edited by James Alm, Professor and Chair, Department of Economics, Tulane University, US and Jorge Martinez-Vazquez, Regents Professor of Economics and Director, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, US