Taxation and Development : : Again / / Michael Keen

• Autore: Keen Michael
• Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2012
• Descrizione fisica: 1 online resource (31 p.)
• Soggetto topico: Taxation - Developing countries; Taxation - Africa, Sub-Saharan; Macroeconomics; Public Finance; Taxation; Structure and Scope of Government: General; Taxation, Subsidies, and Revenue: General; Fiscal and Monetary Policy in Development; Business Taxes and Subsidies; Personal Income, Wealth, and Their Distributions; Personal Income and Other Nonbusiness Taxes and Subsidies; Public finance & taxation; Value-added tax; Revenue administration; Personal income; Income and capital gains taxes; Tax administration core functions; Taxes; National accounts; Spendings tax; Revenue; Income; Income tax; Tax administration and procedure
• Soggetto geografico: Pakistan
• 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 literature are likely to lead to practical advice much different from that commonly offered now.
• Titolo autorizzato: Taxation and Development
• ISBN: 1-4755-5569-5; 1-4755-7077-5
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910786485603321
• Lo trovi qui: Univ. Federico II
• Serie: IMF Working Papers; Working Paper ; ; No. 2012/220