Tax policy for emerging markets : developing countries /

Tax policy for emerging markets : developing countries /

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Bibliographic Details
Author / Creator:	Tanzi, Vito, author.
Imprint:	[Washington, D.C.] : International Monetary Fund, Fiscal Affairs Department, 2000. ©2000
Description:	1 online resource (34 pages).
Language:	English
Series:	IMF working paper ; WP/00/35 IMF working paper ; WP/00/35.
Subject:	Fiscal policy -- Developing countries. Taxation -- Developing countries. Revenue -- Developing countries. Finance, Public -- Developing countries. Finance, Public. Fiscal policy. Revenue. Taxation. Developing countries.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12496831

Hidden Bibliographic Details
Other authors / contributors:	Zee, Howell H. (Howell Hang), author. International Monetary Fund. Fiscal Affairs Department, issuing body.
ISBN:	1451892845 9781451892840 1281607061 9781281607065
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.
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.
Other form:	Print version: Tanzi, Vito. Tax policy for emerging markets. [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., ©2000
Standard no.:	10.5089/9781451892840.001

Description
Summary:	This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the rote of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy.
Physical Description:	1 online resource (34 pages).
Format:	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.
Bibliography:	Includes bibliographical references (pages 32-34).
ISBN:	1451892845 9781451892840 1281607061 9781281607065