C O N T E N T S
Acknowledgments ix
Acronyms xi
Introduction: Overview of Tax Policy in
Developing Countries 1
Roger H. Gordon
1. Development- Oriented Tax Policy 11
Joseph E. Stiglitz
2. Taxes and Development: Experiences of India vs. China,
and Lessons for Other Developing Countries 37
Roger H. Gordon
3. Tax Policy in Argentina: Between Solvency
and Emergency 62
Oscar Cetrángolo and Juan Carlos Gómez Sabaini
4. Tax System Reform in India 109
M. Govinda Rao and R. Kavita Rao
5. History of Rus sian VAT 153
Sergei Koulayev
6. Tax Reform in Kenya: Policy and Administrative Issues 198
Nada O. Eissa and William Jack
7. Korea’s Tax System: A Growth- Oriented Choice 220
Joosung Jun
8. Tax Structure and Tax Burden in Brazil: 1980– 2004 255
José Teófi lo Oliveira and Ana Carolina Giuberti
Contributors 295
Index 299