Artikel
Tax reforms and equity in ACP countries
While the tax reforms which have been instituted as part of the Structural Adjustment Programmes in ACP countries primarily aim at simplifying tax systems and raising their efficiency, they are also intended to improve distributional equity. This article assesses the equity effects of taxation policies in two selected ACP countries and points out what scope still exists for taxation measures to improve distributional equity without impairing allocative efficiency.
- Sprache
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Englisch
- Erschienen in
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Journal: Intereconomics ; ISSN: 0020-5346 ; Volume: 29 ; Year: 1994 ; Issue: 5 ; Pages: 239-243 ; Baden-Baden: Nomos Verlagsgesellschaft
- Klassifikation
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Wirtschaft
- Thema
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Fiscal Policy
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Holthus, Manfred
Shams, Rasul
- Ereignis
-
Veröffentlichung
- (wer)
-
Nomos Verlagsgesellschaft
Springer
- (wo)
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Baden-Baden
- (wann)
-
1994
- DOI
-
doi:10.1007/BF02926383
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:46 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Artikel
Beteiligte
- Holthus, Manfred
- Shams, Rasul
- Nomos Verlagsgesellschaft
- Springer
Entstanden
- 1994
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