Arbeitspapier
The political economy of taxation and tax reform in developing countries
Taxation provides one of the principal lenses in measuring state capacity, state formation and power relations in a society. This paper critically examines three main approaches (economic, administrative and political economy) to understanding taxation. It also examines differences in tax composition across middle-income developing regions and finds that Latin American economies tax upper income groups much less than in East Asia and Eastern Europe, and explores the political economy and policy implications of these differences. The paper also examines issues of tax reform in low income/post-war economies and explores the problem that capital flight poses for less developed countries. – taxation ; tax reform ; political economy ; state capacity ; developing countries
- ISBN
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9291908525
- Language
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Englisch
- Bibliographic citation
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Series: WIDER Research Paper ; No. 2006/74
- Classification
-
Wirtschaft
Fiscal Policy
Taxation, Subsidies, and Revenue: General
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Development Planning and Policy: General
- Subject
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Steuer
Steuerreform
Entwicklungsländer
- Event
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Geistige Schöpfung
- (who)
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Di John, Jonathan
- Event
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Veröffentlichung
- (who)
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The United Nations University World Institute for Development Economics Research (UNU-WIDER)
- (where)
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Helsinki
- (when)
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2006
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Di John, Jonathan
- The United Nations University World Institute for Development Economics Research (UNU-WIDER)
Time of origin
- 2006
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