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Reform of Domestic Indirect Tax Systems in Low-Income Countries: The Case of Nepal

Author

Listed:
  • Glenn P.Jenkins

    (Department of Economics, Queen's University, Kingston, Ontario K7L 3N6, Canada)

  • Rup Khadka

    (A Consultant of Harvard Institute for International Development)

Abstract

This paper focuses on the appropriate policies for the domestic indirect tax system in low-income countries. While the analysis is illustrated by the example of the policies and reform process adopted by Nepal, many of the issues discussed are presented in such reforms in a wide spectrum of low-income countries. It is clear from our analysis that many on the traditional prescriptions for the design of a domestic indirect tax system in advanced industrial countries must be substantially modified to make them operational in such low-income developing countries.

Suggested Citation

  • Glenn P.Jenkins & Rup Khadka, 2001. "Reform of Domestic Indirect Tax Systems in Low-Income Countries: The Case of Nepal," Development Discussion Papers 2001-03, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:4560
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    Keywords

    : Domestic indirect taxes; reform; low-income countries;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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