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