Hidden Bibliographic Details
| Other authors / contributors: | Zee, Howell H. (Howell Hang), author.
International Monetary Fund. Fiscal Affairs Department, issuing body.
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| ISBN: | 1451892845
9781451892840
1281607061
9781281607065
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| Notes: | Includes bibliographical references (pages 32-34).
Restrictions unspecified
Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010.
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212
digitized 2010 HathiTrust Digital Library committed to preserve
Print version record.
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| Summary: | The study of tax policy is concerned with the design of a tax system that is capable of financing the necessary level of public spending in the most efficient and equitable way possible. In developing countries with emerging markets, and especially in those that aim at becoming integrated with the international economy, tax policy must play a particularly sensitive role. In these countries, the tax system should: (1) raise enough revenue to finance essential expenditures without recourse to excessive public sector borrowing; (2) raise the revenue in ways that are equitable and that minimize its disincentive effects on economic activities; and (3) do so in ways that do not deviate substantially from international norms.
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| Other form: | Print version: Tanzi, Vito. Tax policy for emerging markets. [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., ©2000
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| Standard no.: | 10.5089/9781451892840.001
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