Taxation and development - again [[electronic resource] /] / Michael Keen

• Autore: Keen Michael
• Pubblicazione: Washington, D.C., : International Monetary Fund, c2012
• Descrizione fisica: 1 online resource (31 p.)
• Soggetto topico: Taxation - Developing countries; Taxation - Africa, Sub-Saharan
• Soggetto genere / forma: Electronic books.
• 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
• Titolo autorizzato: Taxation and development - again
• ISBN: 1-4755-5569-5; 1-4755-7077-5
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910461961403321
• Lo trovi qui: Univ. Federico II
• Serie: IMF Working Papers