Taxation and development : again

Taxation and development : again / prepared by Michael Keen.

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than ful...

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Bibliographic Details
Main Author: Keen, Michael
Corporate Author: International Monetary Fund. Fiscal Affairs Department
Format: eBook
Language:English
Published: [Washington, D.C.] : International Monetary Fund, ©2012.
Series:IMF working paper ; WP/12/220.
Subjects:
Taxation > Developing countries.
Taxation > Africa, Sub-Saharan.
BUSINESS & ECONOMICS > Public Finance.
Taxation
Developing countries
Online Access:Click for online access
Table of Contents:
  • Cover; Contents; I. Introduction; II. Developing Countries Differ-Yes, and ...?; Table 1. Tax Performance in Sub-Saharan Africa; III. The Checkered History of Big Ideas; IV. Informality is Not the Issue; V. State Building and Taxation-What's New?; VI. Conclusions; References.

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