Economic Issues

Tax Policy for Developing Countries

By Vito Tanzi, Howell H Zee

January 1, 2001

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Vito Tanzi, and Howell H Zee. Tax Policy for Developing Countries, (USA: International Monetary Fund, 2001) accessed December 22, 2024

Summary

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.

Subject: Consumption taxes, Income and capital gains taxes, Personal income tax, Revenue administration, Tax incentives

Keywords: Accelerated depreciation, Developing country, EI, Income, Income tax, Tax system

Publication Details

  • Pages:

    21

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Economic Issues No. 2001/001

  • Stock No:

    EIIEA027

  • ISBN:

    9781589060203

  • ISSN:

    1020-5098