Tax reform in developing countries

By: Thirsk, Wayne (editor)Material type: TextTextSeries: World Bank regional and sectoral studiesPublication details: Washington, D.C. : World Bank, ©1997Description: xv, 409 pagesISBN: 9780585247045; 0585247048 ; 9780821339992 ; 0821339990Subject(s): TaxationDDC classification: 336.20509172
Contents:
Overview: the substance and process of tax reform in eight developing countries / Wayne Thirsk -- Bolivia's tax revolution / Wayne Thirsk -- Thirty years of tax reform in Colombia / Charles E. McLure, Jr., and George Zodrow -- Reforming the tax system in Indonesia / Mukul Asher -- The Jamaican tax reform: its design and performance / Roy Bahl -- Tax policy and tax reforms in Korea / Kwang Choi -- Mexico's protracted tax reform / Francisco Gil-Díaz and Wayne Thirsk -- Tax reform in Morocco: gradually getting it right / David Sewell and Wayne Thirsk -- Turkey's struggle for a better tax system / Kenan Bulutoglu and Wayne Thirsk.
Summary: Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.
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Item type Current library Collection Call number Status Date due Barcode Item holds
Reference Books Reference Books Main Library
Reference 		Reference 336.20509172 TAX (Browse shelf(Opens below)) Available 004607
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Overview: the substance and process of tax reform in eight developing countries / Wayne Thirsk --
Bolivia's tax revolution / Wayne Thirsk --
Thirty years of tax reform in Colombia / Charles E. McLure, Jr., and George Zodrow --
Reforming the tax system in Indonesia / Mukul Asher --
The Jamaican tax reform: its design and performance / Roy Bahl --
Tax policy and tax reforms in Korea / Kwang Choi --
Mexico's protracted tax reform / Francisco Gil-Díaz and Wayne Thirsk --
Tax reform in Morocco: gradually getting it right / David Sewell and Wayne Thirsk --
Turkey's struggle for a better tax system / Kenan Bulutoglu and Wayne Thirsk.

Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.

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