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Tax Policy for Emerging Markets: Developing Countries

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  • Mr. Howell H Zee
  • Mr. Vito Tanzi

Abstract

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the rote of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy.

Suggested Citation

  • Mr. Howell H Zee & Mr. Vito Tanzi, 2000. "Tax Policy for Emerging Markets: Developing Countries," IMF Working Papers 2000/035, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2000/035
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    References listed on IDEAS

    as
    1. Barro, Robert J, 1990. "Government Spending in a Simple Model of Endogenous Growth," Journal of Political Economy, University of Chicago Press, vol. 98(5), pages 103-126, October.
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