Tax Policy in Developing Countries: Looking Back—and Forward

Authors

Roy W. Bahl, Georgia State UniversityFollow
Richard M. Bird, University of TorontoFollow

Author ORCID Identifier

Roy Bahl: https://orcid.org/0000-0002-7956-5085

Document Type

Article

Publication Date

2008

Abstract

We review the changing nature of tax policy in developing countries over the last 30 years and consider what factors determining the level and structure of tax revenues in such countries may have changed recently and how such changes may affect future developments.

Comments

Originally published in Bahl, Roy W., and Richard M. Bird. “Tax Policy in Developing Countries: Looking Back—and Forward.” National Tax Journal 61, No. 2 (2008): 279–301. https//www.jstor.org/stable/41790445.

Posted with the permission of the National Tax Association.

Recommended Citation

Bahl, Roy W., and Richard M. Bird. “Tax Policy in Developing Countries: Looking Back—and Forward.” National Tax Journal 61, No. 2 (2008): 279–301. http://www.jstor.org/stable/41790445.