Taxation Policy in Low-Income Countries

Heady, Christopher J. (2001). Taxation Policy in Low-Income Countries. UNU-WIDER.

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  • Sub-type Discussion paper
    Author Heady, Christopher J.
    Title Taxation Policy in Low-Income Countries
    Volume/Issue No. 2001/81
    Publication Date 2001
    Place of Publication Helsinki
    Publisher UNU-WIDER
    Pages 21
    Language eng
    Abstract

    This paper discusses the design of tax systems in developing countries, with particular emphasis on low-income countries. It outlines the directions of reform that many low-income countries have followed, often on the advice of the IMF or the World Bank,

    Keyword Fiscal policy
    Taxation
    Copyright Holder UNU-WIDER
    Copyright Year 2001
    Copyright type Fair use permitted
    ISSN 16095774
    ISBN 9789524552875
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    Created: Fri, 12 Feb 2016, 13:07:39 JST