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Taxation and Development

Description: Developing countries face many of same tax challenges as more developed countries, but they have many fewer resources with which to deal with these problems.  We will examine several key issues in the design and implementation of tax systems in emerging countries, ranging from the challenges arising from globalization to the roles and limitations of taxation as an instrument in growth and redistribution policy.  Consumption taxes are more important in revenue terms, but income taxes are central in the international context, so both will be discussed. Attention will also be paid to the critical roles of the institutional setting and especially tax administration in affecting the extent to which and the manner in which desired policy outcomes may be achieved through tax policy in particular countries.

Last updated: 2008-04-09

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