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Tax Reform in Developing Countries: Issues, Policies, and Information Gaps

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  • Virmani, Arvind

Abstract

This paper starts with an examination of a sample of tax reform packages proposed for developing countries and a limited set of developed countries. The explicit and implicit factors motivating tax reform are determined and compared. The paper then selectively reviews the base of knowledge on which these reform proposals must be based. Some of the distinguishing features of developing countries, how they might modify policy conclusions, and the data deficiencies that need rectification are also indicated. The concluding section presents tentative conclusions about tax reform based on a stylized view of the developing country economic (tax) base.

Suggested Citation

  • Virmani, Arvind, 1988. "Tax Reform in Developing Countries: Issues, Policies, and Information Gaps," Public Finance = Finances publiques, , vol. 43(1), pages 19-38.
    • Handle: RePEc:pfi:pubfin:v:43:y:1988:i:1:p:19-38
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    Cited by:

    1. Schweickert, Rainer & Wiebelt, Manfred, 1996. "Finanzpolitik im Aufholprozeß: Lehren aus Europa, Lateinamerika und Asien," Open Access Publications from Kiel Institute for the World Economy 1689, Kiel Institute for the World Economy (IfW Kiel).
    2. Arvind Virmani, 2004. "Economic reforms: Policy and institutions some lessons from Indian reforms," Indian Council for Research on International Economic Relations, New Delhi Working Papers 121, Indian Council for Research on International Economic Relations, New Delhi, India.
    3. Jellal, Mohamed, 2009. "Informal Sector and Taxation," MPRA Paper 17129, University Library of Munich, Germany.

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