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Taxation in Developing Countries

Six Case Studies and Policy Implications

Roger Gordon (Editor)

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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.

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ISBN13: 978-0231148627
ISBN10: 0231148623

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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.

About the Editor

Roger Gordon
Professor of Economics
University of California, San Diego

Roger Gordon is professor of economics at the University of California, San Diego. His research focuses on diverse topics in public finance. He has served as editor of the Journal of Economic Literature, the Journal of Public Economics, and the American Economic Review.

About the Authors

Joseph Stiglitz
Co-President
Initiative for Policy Dialogue (IPD)

Joseph E. Stiglitz is co-President of the Initiative for Policy Dialogue, and Chairman of the Committee on Global Thought at Columbia University. He is University Professor at Columbia, teaching in its Economics Department, its Business School, and its School of International and Public Affairs. He chaired the UN Commission of Experts on Reforms of the International Monetary and Financial System, created in the aftermath of the financial crisis by the President of the General Assembly. He is former Chief Economist and Senior Vice-President of the World Bank and Chairman of President Clinton’s Council of Economic Advisors. He was awarded the Nobel Memorial Prize in Economics in 2001.

Kavita Rao

Govinda M. Rao
Director
National Institute of Public Finance and Policy, India

Sergei Koulayev
Visiting Assistant Professor
Boston College, Boston University

Nada Eissa
Associate Professor of Public Policy
Georgetown University

Joosung Jun
Professor, Department of Economics
Ewha University, South Korea

José Teófilo Oliveira

Ana Carolina Giuberti

Oscar Cetrangolo
CEPAL-Naciones Unidas
CEPAL - Argentina

William Jack
Professor
University of Wisconsin-Madison

Roger Gordon
Professor of Economics
University of California, San Diego

Roger Gordon is professor of economics at the University of California, San Diego. His research focuses on diverse topics in public finance. He has served as editor of the Journal of Economic Literature, the Journal of Public Economics, and the American Economic Review.

Juan Carlos Gómez Sabaini
Professor
National University of Buenos Aires

Overview of Tax Policy in Developing Countries

1

1

Development-Oriented Tax Policy

11

2

Taxes and Development: Experience of India vs. China, and Lessons for other Developing Countries

37

3

Tax Policy in Argentina: Between Solvency and Emergency

62

4

Tax System Reform in India

109

5

History of Russian VAT

153

6

Tax Reform in Kenya: Policy and Administrative Issues

198

7

Korea’s Tax System: A Growth-Oriented Choice

220

8

Tax Structure and Tax Burden in Brazil: 1980–2004

255

Publication Information

Type Book
Program Tax
Posted 07/01/10
Download Not Available
# Pages 352
Publisher Columbia University Press
Year 2010

Taxation in Developing Countries captures the essentials of the evolution and outcomes of complex tax structures in six countries. An accomplishment of high order.

- T.N. Srinivasan
Yale University

Not only is Roger Gordon a world-class specialist in taxation and public economics in general but he is also extremely knowledgeable about taxation issues in developing countries.

- Firouz Gahvari
University of Illinois