04663oam 22011414 450 991081730900332120200520144314.01-4755-5569-51-4755-7077-5(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-SaharanBusiness Taxes and SubsidiesimfFiscal and Monetary Policy in DevelopmentimfIncome and capital gains taxesimfIncome taximfIncomeimfMacroeconomicsimfNational accountsimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfPersonal incomeimfPersonal Income, Wealth, and Their DistributionsimfPublic finance & taxationimfPublic FinanceimfRevenue administrationimfRevenueimfSpendings taximfStructure and Scope of Government: GeneralimfTax administration and procedureimfTax administration core functionsimfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfTaxesimfValue-added taximfPakistanimfTaxationTaxationBusiness Taxes and SubsidiesFiscal and Monetary Policy in DevelopmentIncome and capital gains taxesIncome taxIncomeMacroeconomicsNational accountsPersonal Income and Other Nonbusiness Taxes and SubsidiesPersonal incomePersonal Income, Wealth, and Their DistributionsPublic finance & taxationPublic FinanceRevenue administrationRevenueSpendings taxStructure and Scope of Government: GeneralTax administration and procedureTax administration core functionsTaxationTaxation, Subsidies, and Revenue: GeneralTaxesValue-added tax336.2009172;336.20091724Keen Michael125941DcWaIMFBOOK9910817309003321Taxation and Development3937872UNINA