Publication:
Taxation and Development

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dc.contributor.authorBird, Richard
dc.date.accessioned2012-08-13T10:33:46Z
dc.date.available2012-08-13T10:33:46Z
dc.date.issued2010-10
dc.description.abstractFor more than half a century, scholars and international agencies have been making recommendations about taxation in developing countries. The advice economists have offered to developing countries has changed over time, particularly regarding income and consumption taxes. Why? What do we know now about taxes and developing countries that we did not know 50 years ago? What do we still not know that we really should know? What should scholars and international agencies do if they wish to make tax policy recommendations that are economically sensible and likely to prove feasible, acceptable, and helpful in practice? This brief note offers some tentative answers to these complex questions.en
dc.identifierhttp://documents.worldbank.org/curated/en/2010/10/12840719/taxation-development
dc.identifier.doi10.1596/10150
dc.identifier.urihttps://hdl.handle.net/10986/10150
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesEconomic Premise; No. 34
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectALLOCATION OF RESOURCES
dc.subjectCAPITAL GAINS
dc.subjectCAPITAL INFLOWS
dc.subjectCENTRAL GOVERNMENTS
dc.subjectCOMPARATIVE ADVANTAGE
dc.subjectCONSUMPTION TAXES
dc.subjectCORPORATE INCOME TAX
dc.subjectDECENTRALIZATION
dc.subjectDEVELOPING COUNTRIES
dc.subjectDEVELOPING COUNTRY
dc.subjectDEVELOPMENT BANK
dc.subjectECONOMIC DEVELOPMENT
dc.subjectECONOMIC EFFICIENCY
dc.subjectEXPENDITURE
dc.subjectEXPENDITURES
dc.subjectFINANCIAL DEVELOPMENT
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL STRUCTURE
dc.subjectFINANCIAL SUPPORT
dc.subjectFOREIGN INVESTMENT
dc.subjectFUTURES
dc.subjectINCOME
dc.subjectINCOME TAX
dc.subjectINCOME TAXES
dc.subjectINTERNATIONAL TRADE
dc.subjectINVESTING
dc.subjectMARKET FAILURES
dc.subjectMICRODATA
dc.subjectOPTIMAL TAXATION
dc.subjectPARTICULAR COUNTRIES
dc.subjectPARTICULAR COUNTRY
dc.subjectPOLICY ACTIONS
dc.subjectPOLICY CHANGES
dc.subjectPOLICY DISCUSSION
dc.subjectPOLICY INSTRUMENT
dc.subjectPOLICY MAKERS
dc.subjectPOLICY OBJECTIVES
dc.subjectPOLICY OUTCOMES
dc.subjectPOLICY PROCESS
dc.subjectPOLICY RECOMMENDATIONS
dc.subjectPOLICY REFORM
dc.subjectPOLITICAL CONSIDERATIONS
dc.subjectPUBLIC ECONOMICS
dc.subjectPUBLIC POLICY
dc.subjectRESOURCE ALLOCATION
dc.subjectREVENUE REQUIREMENT
dc.subjectSAVINGS
dc.subjectSMALL BUSINESSES
dc.subjectSOCIAL CAPITAL
dc.subjectSUBNATIONAL
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX CONCESSIONS
dc.subjectTAX EFFORT
dc.subjectTAX EVASION
dc.subjectTAX POLICIES
dc.subjectTAX POLICY
dc.subjectTAX RATES
dc.subjectTAX RATIO
dc.subjectTAX REFORM
dc.subjectTAX REGIMES
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX STRUCTURES
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAXATION
dc.subjectTAXATION­THEORY
dc.subjectTAXPAYERS
dc.subjectTRANSACTION
dc.subjectTRANSACTION COSTS
dc.subjectVALUE ADDED TAX
dc.titleTaxation and Developmenten
dspace.entity.typePublication
okr.date.disclosure2010-10-07
okr.date.doiregistration2025-04-29T10:16:34.906420Z
okr.doctypePublications & Research::Brief
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2010/10/12840719/taxation-development
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid757771468339579952
okr.identifier.externaldocumentum000333038_20101007010057
okr.identifier.internaldocumentum12840719
okr.identifier.report56944
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/10/07/000333038_20101007010057/Rendered/PDF/569440BRI0Econ10Box353751B01PUBLIC1.pdfen
okr.topicLaw and Development::Tax Law
okr.topicTaxation and Subsidies
okr.topicMacroeconomics and Economic Growth::Subnational Economic Development
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Emerging Markets
okr.unitOffice of VP & Head of Network (PRMVP)
okr.volume1 of 1
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