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Record Nr. |
UNINA9910974032303321 |
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Autore |
Keen Michael |
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Titolo |
Taxation and Development : : Again / / Michael Keen |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2012 |
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ISBN |
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9781475555691 |
1475555695 |
9781475570779 |
1475570775 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (31 p.) |
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Collana |
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IMF Working Papers |
IMF working paper ; ; WP/12/220 |
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Disciplina |
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Soggetti |
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Taxation - Developing countries |
Taxation - Africa, Sub-Saharan |
Business Taxes and Subsidies |
Fiscal and Monetary Policy in Development |
Income and capital gains taxes |
Income tax |
Income |
Macroeconomics |
National accounts |
Personal Income and Other Nonbusiness Taxes and Subsidies |
Personal income |
Personal Income, Wealth, and Their Distributions |
Public finance & taxation |
Public Finance |
Revenue administration |
Revenue |
Spendings tax |
Structure and Scope of Government: General |
Tax administration and procedure |
Tax administration core functions |
Taxation |
Taxation, Subsidies, and Revenue: General |
Taxes |
Value-added tax |
Pakistan |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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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 |
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Sommario/riassunto |
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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 literature are likely to lead to practical advice much different from that commonly offered now. |
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