04663oam 22011414 450 991081730900332120240402045554.01-4755-5569-51-4755-7077-5(CKB)2670000000278918(EBL)1606972(SSID)ssj0000943856(PQKBManifestationID)11573579(PQKBTitleCode)TC0000943856(PQKBWorkID)10982579(PQKB)10958722(Au-PeEL)EBL1606972(CaPaEBR)ebr10627139(OCoLC)809382250(MiAaPQ)EBC1606972(IMF)WPIEE2012220(IMF)WPIEA2012220(EXLCZ)99267000000027891820020129d2012 uf 0engur|n|---|||||txtccrTaxation and Development : Again /Michael Keen1st ed.Washington, D.C. :International Monetary Fund,2012.1 online resource (31 p.)IMF Working PapersIMF working paper ;WP/12/220Description based upon print version of record.1-4755-4650-5 1-4755-1029-2 Includes bibliographical references.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; ReferencesIssues 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.IMF Working Papers; Working Paper ;No. 2012/220TaxationDeveloping countriesTaxationAfrica, Sub-SaharanMacroeconomicsimfPublic FinanceimfTaxationimfStructure and Scope of Government: GeneralimfTaxation, Subsidies, and Revenue: GeneralimfFiscal and Monetary Policy in DevelopmentimfBusiness Taxes and SubsidiesimfPersonal Income, Wealth, and Their DistributionsimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfPublic finance & taxationimfValue-added taximfRevenue administrationimfPersonal incomeimfIncome and capital gains taxesimfTax administration core functionsimfTaxesimfNational accountsimfSpendings taximfRevenueimfIncomeimfIncome taximfTax administration and procedureimfPakistanimfTaxationTaxationMacroeconomicsPublic FinanceTaxationStructure and Scope of Government: GeneralTaxation, Subsidies, and Revenue: GeneralFiscal and Monetary Policy in DevelopmentBusiness Taxes and SubsidiesPersonal Income, Wealth, and Their DistributionsPersonal Income and Other Nonbusiness Taxes and SubsidiesPublic finance & taxationValue-added taxRevenue administrationPersonal incomeIncome and capital gains taxesTax administration core functionsTaxesNational accountsSpendings taxRevenueIncomeIncome taxTax administration and procedure336.2009172;336.20091724Keen Michael125941DcWaIMFBOOK9910817309003321Taxation and Development3937872UNINA