Description

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 research review surveys 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.

Tax Reform in Developing Countries

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Hardback by James Alm , Jorge Martinez-Vazquez

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In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes,... Read more

    Publisher: Edward Elgar Publishing Ltd
    Publication Date: 27/03/2015
    ISBN13: 9781782545811, 978-1782545811
    ISBN10: 1782545816

    Number of Pages: 1368

    Non Fiction , Business, Finance & Law

    Description

    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 research review surveys 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.

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