The Political Economy of Taxation and Tax Reform in Developing Countries
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- 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.
- Ritva Reinikka & Paul Collier, 2001. "Uganda's Recovery : The Role of Farms, Firms, and Government," World Bank Publications - Books, The World Bank Group, number 13850.
- Cameron, David R., 1978. "The Expansion of the Public Economy: A Comparative Analysis," American Political Science Review, Cambridge University Press, vol. 72(4), pages 1243-1261, December.
- Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
- Chang, Ha-Joon, 1993. "The Political Economy of Industrial Policy in Korea," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 17(2), pages 131-157, June.
- Baunsgaard, Thomas & Keen, Michael, 2010.
"Tax revenue and (or?) trade liberalization,"
Journal of Public Economics, Elsevier, vol. 94(9-10), pages 563-577, October.
- Mr. Michael Keen & Mr. Thomas Baunsgaard, 2005. "Tax Revenue and (or?) Trade Liberalization," IMF Working Papers 2005/112, International Monetary Fund.
- Léonce Ndikumana & James Boyce, 2002. "Africa’s Debt: Who Owes Whom?," Working Papers wp48, Political Economy Research Institute, University of Massachusetts at Amherst.
- World Bank, 2004. "World Development Indicators 2004," World Bank Publications - Books, The World Bank Group, number 13890.
- Tanzi, Vito & Zee, Howell H., 2000.
"Tax Policy for Emerging Markets: Developing Countries,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 299-322, June.
- Mr. Howell H Zee & Mr. Vito Tanzi, 2000. "Tax Policy for Emerging Markets: Developing Countries," IMF Working Papers 2000/035, International Monetary Fund.
- Paul Collier & Anke Hoeffler & Catherine Pattillo, 2004. "Africa's Exodus: Capital Flight and the Brain Drain as Portfolio Decisions," Journal of African Economies, Centre for the Study of African Economies, vol. 13(02), pages 15-54, December.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Bernardi, Luigi & Gandullia, Luca & Fumagalli, Laura, 2005. "Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues," MPRA Paper 1869, University Library of Munich, Germany.
- Godin, M. & Hindriks, J., 2015.
"A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries,"
LIDAM Discussion Papers CORE
2015028, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Mattéo Godin & Jean Hindriks, 2015. "A Review of critical issues on tax design and tax administration in a global economy and developing countries," BeFinD Working Papers 0107, University of Namur, Department of Economics.
- Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO, 2011.
"Can the removal of VAT Exemptions support the Poor? The Case of Niger,"
Working Papers
201106, CERDI.
- Céline DE QUATREBARBES & Dorothée BOCCANFUSO & Luc SAVARD, 2015. "Can the removal of VAT Exemptions support the Poor? The case of Niger," Working Papers 201511, CERDI.
- Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Working Papers halshs-00577148, HAL.
- Celine de Quatrebarbes & Dorothée Boccanfuso & Luc Savard, 2015. "Can the removal of VAT Exemptions support the Poor? The case of Niger," Working Papers halshs-01151644, HAL.
- Dorothée Boccanfuso & Céline de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Cahiers de recherche 11-04, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised 05 Dec 2015.
- Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," CERDI Working papers halshs-00577148, HAL.
- Auriol, Emmanuelle & Warlters, Michael, 2005.
"Taxation base in developing countries,"
Journal of Public Economics, Elsevier, vol. 89(4), pages 625-646, April.
- Auriol, Emmanuelle & Warlters, Michael, 2004. "Taxation Base in Developing Countries," IDEI Working Papers 292, Institut d'Économie Industrielle (IDEI), Toulouse.
- repec:idq:ictduk:13711 is not listed on IDEAS
- James Boyce, 2007. "Public Finance, Aid and Post-Conflict Recovery," Working Papers wp140, Political Economy Research Institute, University of Massachusetts at Amherst.
- Odd-Helge Fjeldstad, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series wp-2013-010, World Institute for Development Economic Research (UNU-WIDER).
- Sèna Kimm Gnangnon & Jean-François Brun, 2020. "Tax reform and fiscal space in developing countries," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 10(2), pages 237-265, June.
- Kodjo Adandohoin & Jean-Francois Brun, 2021. "The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development," Post-Print hal-03470540, HAL.
- Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
- James K. Boyce, 2007. "Public finance, aid and post-conflict recovery," UMASS Amherst Economics Working Papers 2007-09, University of Massachusetts Amherst, Department of Economics.
- M. Shahe Emran & Joseph E. Stiglitz, 2004.
"Price-neutral Tax Reform With an Informal Economy,"
Public Economics
0407010, University Library of Munich, Germany.
- Joseph E. Stiglitz & M. Shahe Emran, 2004. "Price Neutral Tax reform With an Informal Economy," Econometric Society 2004 North American Summer Meetings 493, Econometric Society.
- repec:idq:ictduk:13683 is not listed on IDEAS
- Jorge Martinez-Vazquez, 2006. "Pakistan: A Preliminary Assessment of the Federal Tax System," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0624, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Adandohoin, Kodjo, 2018. "Tax transition in developing countries: Do VAT and excises really work?," MPRA Paper 91522, University Library of Munich, Germany.
- Kenneth L. Sokoloff & Eric M. Zolt, 2007. "Inequality and the Evolution of Institutions of Taxation: Evidence from the Economic History of the Americas," NBER Chapters, in: The Decline of Latin American Economies: Growth, Institutions, and Crises, pages 83-138, National Bureau of Economic Research, Inc.
- Joshua Aizenman & Yothin Jinjarak, 2009.
"Globalisation and Developing Countries - a Shrinking Tax Base?,"
Journal of Development Studies, Taylor & Francis Journals, vol. 45(5), pages 653-671.
- Aizenman, Joshua & Jinjarak, Yothin, 2006. "Globalization and Developing Countries - a Shrinking Tax Base ?," Santa Cruz Department of Economics, Working Paper Series qt8r12k4xr, Department of Economics, UC Santa Cruz.
- Joshua Aizenman & Yothin Jinjarak, 2006. "Globalization and Developing Countries - A Shrinking Tax Base?," NBER Working Papers 11933, National Bureau of Economic Research, Inc.
- Mr. David A. Grigorian & Mr. Hamid R Davoodi, 2007. "Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection," IMF Working Papers 2007/106, International Monetary Fund.
- Benno Torgler, 2005. "Tax morale in Latin America," Public Choice, Springer, vol. 122(1), pages 133-157, January.
- Mr. Paulo Drummond & Mr. Wendell Daal & Mr. Nandini Srivastava & Mr. Luiz E Oliveira, 2012. "Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants," IMF Working Papers 2012/108, International Monetary Fund.
- Kodjo Adandohoin, 2021. "Tax transition in developing countries: do value added tax and excises really work?," International Economics and Economic Policy, Springer, vol. 18(2), pages 379-424, May.
- Nicolae-Bogdan IANC & Thierry BAUDASSE, 2021. "How can culture affect taxation? A postmaterialism value approach," LEO Working Papers / DR LEO 2848, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
More about this item
Keywords
Economic development; History of finance; Economic power; Public administration; Taxation;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:unu:wpaper:rp2006-74. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Siméon Rapin (email available below). General contact details of provider: https://edirc.repec.org/data/widerfi.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.