Tax Policy for Emerging Markets : Developing Countries /

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 aspec...

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Bibliografische gegevens
Hoofdauteur: Zee, Howell
Andere auteurs: Tanzi, Vito
Formaat: Tijdschrift
Taal:English
Gepubliceerd in: Washington, D.C. : International Monetary Fund, 2000.
Reeks:IMF Working Papers; Working Paper ; No. 2000/035
Online toegang:Full text available on IMF
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245 1 0 |a Tax Policy for Emerging Markets :   |b Developing Countries /  |c Howell Zee, Vito Tanzi. 
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490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a 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. 
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700 1 |a Tanzi, Vito. 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2000/035 
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