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Tax Reform in Developing Countries

Tax Reform in Developing Countries

Paperback

Series: Fiscal Reform in the Developing World

Investing & Finance

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ISBN10: 0822308983
ISBN13: 9780822308980
Publisher: Duke University Press
Published: Mar 31 1989
Pages: 554
Weight: 1.75
Height: 1.20 Width: 6.10 Depth: 9.20
Language: English
This volume presents the work of experts (in most cases the very advisers who designed and helped implement the reforms) on the tax reform efforts of a dozen developing nations--from the restructuring of the economy of postwar Japan to the 1986 reforms in Jamaica. Among the many lessons learned from these efforts are that tax reform is most successful when tax administration is a central (rather than peripheral) focus of reform efforts, and when tax reform is specifically directed toward economic rather than noneconomic objectives.

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