1.

Record Nr.

UNINA9910461961403321

Autore

Keen Michael

Titolo

Taxation and development - again [[electronic resource] /] / Michael Keen

Pubbl/distr/stampa

Washington, D.C., : International Monetary Fund, c2012

ISBN

1-4755-5569-5

1-4755-7077-5

Descrizione fisica

1 online resource (31 p.)

Collana

IMF working paper ; ; WP/12/220

Soggetti

Taxation - Developing countries

Taxation - Africa, Sub-Saharan

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Cover; Contents; I. Introduction; II. Developing Countries Differ-Yes, and...?; Table 1. Tax Performance in Sub-Saharan Africa; III. The Checkered History of Big Ideas; IV. Informality is Not the Issue; V. State Building and Taxation-What's New?; VI. Conclusions; References

Sommario/riassunto

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of 'big ideas' in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed  in this context  on 'informality' is decidedly limited. It also asks whether ideas of  'state building' emphasized in some of the recent