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Fiscal Crisis and Fiscal Reform in Developing Countries

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  • Toye, John

Abstract

In recent years, policy-makers in developing countries have responded to crisis of macroeconomic instability with two sets of measures: conventional stabilisation policies and policies of economic liberalisation. The fiscal implications of this double agenda are set out, following three lines of enquiry. First, how can policies be kept consistent, when some liberalisation measures have large adverse fiscal consequences? Second, can a fiscal deficit be reduced without damaging the provision of public services vital for growth and poverty alleviation? Finally, since lack of tax revenue is usually the binding constraint on government intervention, how can this most easily be relaxed? Copyright 2000 by Oxford University Press.

Suggested Citation

  • Toye, John, 2000. "Fiscal Crisis and Fiscal Reform in Developing Countries," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 24(1), pages 21-44, January.
    • Handle: RePEc:oup:cambje:v:24:y:2000:i:1:p:21-44
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    Citations

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    Cited by:

    1. Fernando López Castellano & Isabel Marín Sánchez, 2018. "Institutional Quality, Taxation and Human Development: The Case of Morocco," Journal of Developing Societies, , vol. 34(2), pages 219-232, June.
    2. Tamilina, Larysa, 2017. "Вплив Історико-Економічних Закономірностей На Сучасну Політику Оподаткування України [The impact of historic tendencies on contemporary taxation in Ukraine]," MPRA Paper 96506, University Library of Munich, Germany.
    3. Tamilina, Larysa, 2016. "Особливості Механізму Оподаткування Державної Промисловості На Новому Етапі Розвитку Економіки (1930 – 1931) [Specificities of industrial taxation in the 1930 – 1931]," MPRA Paper 96504, University Library of Munich, Germany.
    4. Jonathan Di John, 2006. "The Political Economy of Taxation and Tax Reform in Developing Countries," WIDER Working Paper Series RP2006-74, World Institute for Development Economic Research (UNU-WIDER).
    5. Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, eSocialSciences.
    6. Arne Bigsten & Jörgen Levin, 2001. "Growth, Income Distribution, and Poverty," WIDER Working Paper Series DP2001-129, World Institute for Development Economic Research (UNU-WIDER).
    7. Bigsten , Arne & Levin, Jörgen, 2000. "Growth, Income Distribution, and Poverty: A Review," Working Papers in Economics 32, University of Gothenburg, Department of Economics.
    8. Tilman Brück & Christine Binzel & Lars Handrich, 2007. "Evaluating Economic Reforms in Syria: Final Report for the Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ)," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 35, number pbk35.
    9. Hassan Bougrine, 2012. "Fiscal austerity, the Great Recession and the rise of new dictatorships," Review of Keynesian Economics, Edward Elgar Publishing, vol. 1(0), pages 109-125.
    10. Alexander Cobham, "undated". "Capital Account Liberalisation and Poverty," QEH Working Papers qehwps70, Queen Elizabeth House, University of Oxford.
    11. Tamilina, Larysa, 2015. "Вплив Податкової Політики Непу На Формування Доходів Бюджету Та Діяльність Державної Промисловості [The impact of taxation on the state budget and the performance of state industries]," MPRA Paper 96500, University Library of Munich, Germany.
    12. Turnovsky, Stephen J. & Basher, Md.A., 2009. "Fiscal policy and the structure of production in a two-sector developing economy," Journal of Development Economics, Elsevier, vol. 88(2), pages 205-216, March.
    13. Jawadi Fredj & Mallick Sushanta K. & Sousa Ricardo M., 2014. "Fiscal policy in the BRICs," Studies in Nonlinear Dynamics & Econometrics, De Gruyter, vol. 18(2), pages 201-215, April.
    14. Lassou, Philippe Jacques Codjo & Hopper, Trevor, 2016. "Government accounting reform in an ex-French African colony: The political economy of neocolonialism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 39-57.
    15. Claudio Agostini, 2013. "Una Reforma Eficiente y Equitativa del Impuesto al Ingreso en Chile," Working Papers wp_028, Adolfo Ibáñez University, School of Government.
    16. Fernando Lopez-Castellano & Roser Manzanera-Ruiz & Carmen Lizárraga, 2019. "Deinstitutionalization of the State and Violence in Sub-Saharan Africa: A Contribution to the Critique of the Neoinstitutionalist Analysis of Development," Review of Radical Political Economics, Union for Radical Political Economics, vol. 51(3), pages 418-437, September.
    17. Susi Susanti Tindaon & Abdul Rahman, 2018. "The Analysis of Tax compliance of local government employees: Case Study of West Bandung Regency, Bandung Regency, and Majalengka Regency," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 4(6), pages 232-238.
    18. repec:jle:journl:165 is not listed on IDEAS

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