| Tax Reform in Developing Countries Contributor(s): Gillis, Malcolm (Editor) |
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ISBN: 0822308746 ISBN-13: 9780822308744 Publisher: Duke University Press OUR PRICE: $123.45 Product Type: Hardcover - Other Formats Published: March 1989 |
| Additional Information |
| BISAC Categories: - Business & Economics | Taxation - General |
| Dewey: 336.205 |
| LCCN: 88-36859 |
| Lexile Measure: 1530 |
| Series: Fiscal Reform in the Developing World |
| Physical Information: 554 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: This volume presents the work of experts (in most cases the very advisers who designed and helped implement the reforms) on the tax reform efforts of a dozen developing nations--from the restructuring of the economy of postwar Japan to the 1986 reforms in Jamaica. Among the many lessons learned from these efforts are that tax reform is most successful when tax administration is a central (rather than peripheral) focus of reform efforts, and when tax reform is specifically directed toward economic rather than noneconomic objectives. Other conclusions include the apparently mutually reinforcing nature of tax simplification and tax rate reduction, and the role of indirect tax reforms (such as the value-added tax) in successful reform undertakings. |