LEADER 04602oam 22011174 450 001 9910786485603321 005 20230801225513.0 010 $a1-4755-5569-5 010 $a1-4755-7077-5 035 $a(CKB)2670000000278918 035 $a(EBL)1606972 035 $a(SSID)ssj0000943856 035 $a(PQKBManifestationID)11573579 035 $a(PQKBTitleCode)TC0000943856 035 $a(PQKBWorkID)10982579 035 $a(PQKB)10958722 035 $a(Au-PeEL)EBL1606972 035 $a(CaPaEBR)ebr10627139 035 $a(OCoLC)809382250 035 $a(MiAaPQ)EBC1606972 035 $a(IMF)WPIEE2012220 035 $a(IMF)WPIEA2012220 035 $a(EXLCZ)992670000000278918 100 $a20020129d2012 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aTaxation and Development : $eAgain /$fMichael Keen 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2012. 215 $a1 online resource (31 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/12/220 300 $aDescription based upon print version of record. 311 $a1-4755-4650-5 311 $a1-4755-1029-2 320 $aIncludes bibliographical references. 327 $aCover; 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 330 3 $aIssues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ?big ideas? in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ?informality? is decidedly limited. It also asks whether ideas of ?state building? emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2012/220 606 $aTaxation$zDeveloping countries 606 $aTaxation$zAfrica, Sub-Saharan 606 $aMacroeconomics$2imf 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aStructure and Scope of Government: General$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aFiscal and Monetary Policy in Development$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aPersonal Income, Wealth, and Their Distributions$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aPublic finance & taxation$2imf 606 $aValue-added tax$2imf 606 $aRevenue administration$2imf 606 $aPersonal income$2imf 606 $aIncome and capital gains taxes$2imf 606 $aTax administration core functions$2imf 606 $aTaxes$2imf 606 $aNational accounts$2imf 606 $aSpendings tax$2imf 606 $aRevenue$2imf 606 $aIncome$2imf 606 $aIncome tax$2imf 606 $aTax administration and procedure$2imf 607 $aPakistan$2imf 615 0$aTaxation 615 0$aTaxation 615 7$aMacroeconomics 615 7$aPublic Finance 615 7$aTaxation 615 7$aStructure and Scope of Government: General 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aFiscal and Monetary Policy in Development 615 7$aBusiness Taxes and Subsidies 615 7$aPersonal Income, Wealth, and Their Distributions 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aPublic finance & taxation 615 7$aValue-added tax 615 7$aRevenue administration 615 7$aPersonal income 615 7$aIncome and capital gains taxes 615 7$aTax administration core functions 615 7$aTaxes 615 7$aNational accounts 615 7$aSpendings tax 615 7$aRevenue 615 7$aIncome 615 7$aIncome tax 615 7$aTax administration and procedure 700 $aKeen$b Michael$0125941 801 0$bDcWaIMF 906 $aBOOK 912 $a9910786485603321 996 $aTaxation and Development$93858243 997 $aUNINA