Tax Farming : A Radical Solution for Developing Country Tax Problems? /

Systemic tax administration problems in many developing countries have led to a search for radical solutions. One such proposed solution is tax farming. Tax farming is a system wherein the right to collect taxes is auctioned off to the highest bidder. An analysis of the historical experience with ta...

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Détails bibliographiques
Auteur principal: Stella, Peter
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 1992.
Collection:IMF Working Papers; Working Paper ; No. 1992/070
Accès en ligne:Full text available on IMF