Taxation in Developing Countries: Six Case Studies and Policy Implications

Edited by Roger Gordon

eISBN: 9780231520072

2010 (352 pages 36 illus. / 64 tables)

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Complete Book Download (pages 1-320)

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Series Page (pages 5-6)

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Table of Contents (pages 7-8)

Download Acknowledgments
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Acknowledgments (pages 9-10)

Download List of Acronyms
(pages 11-14)
List of Acronyms (pages 11-14)

Download Introduction: Overview of Tax Policy in Developing Countries. Roger H. Gordon
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Introduction: Overview of Tax Policy in Developing Countries. Roger H. Gordon (pages 15-24)

Download 1. Development-Oriented Tax Policy. Joseph E. Stiglitz
(pages 25-50)
1. Development-Oriented Tax Policy. Joseph E. Stiglitz (pages 25-50)

Download 2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries. Roger H. Gordon
(pages 51-75)
2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries. Roger H. Gordon (pages 51-75)

Download 3. Tax Policy in Argentina: Between Solvency and Emergency. Oscar Cetrángolo and Juan Carlos Gómez Sabaini
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3. Tax Policy in Argentina: Between Solvency and Emergency. Oscar Cetrángolo and Juan Carlos Gómez Sabaini (pages 76-122)

Download 4. Tax System Reform in India. M. Govinda Rao and R. Kavita Rao
(pages 123-166)
4. Tax System Reform in India. M. Govinda Rao and R. Kavita Rao (pages 123-166)

Download 5. History of Russian VAT. Sergei Koulayev
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5. History of Russian VAT. Sergei Koulayev (pages 167-211)

Download 6. Tax Reform in Kenya: Policy and Administrative Issues. Nada O. Eissa and William Jack
(pages 212-233)
6. Tax Reform in Kenya: Policy and Administrative Issues. Nada O. Eissa and William Jack (pages 212-233)

Download 7. Korea’s Tax System: A Growth-Oriented Choice. Joosung Jun
(pages 234-268)
7. Korea’s Tax System: A Growth-Oriented Choice. Joosung Jun (pages 234-268)

Download 8. Tax Structure and Tax Burden in Brazil: 1980–2004. José Teófi lo Oliveira and Ana Carolina Giuberti
(pages 269-308)
8. Tax Structure and Tax Burden in Brazil: 1980–2004. José Teófi lo Oliveira and Ana Carolina Giuberti (pages 269-308)

Download List of Contributors
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List of Contributors (pages 309-312)

Download Index
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Index (pages 313-320)

Taxation in Developing Countries: Six Case Studies and Policy Implications

Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications.

Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector.

Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

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