Author ORCID Identifier
Document Type
Book Chapter
Publication Date
2006
Abstract
In the first section of this paper, we describe tax change over the past three decades, and attempt to identify its determinants. The focus is on developing countries.
The main objective of this paper, addressed in the second section, is more normative and is pointed toward the issue of whether there are some universal "rules" that might guide the next round of comprehensive tax reform efforts in developing countries. Based on the international experience, a set of propositions about how to do a comprehensive tax reform is offered.
Recommended Citation
Bahl Roy W. "How to Approach Comprehensive Tax Reform: Have the Rules of the Game Changed?" in Alm, James., Jorge. Martinez-Vazquez, and Mark Rider. The Challenges of Tax Reform in a Global Economy, 447-469. New York, NY: Springer, 2006.
Comments
Text manuscript version of a paper published in Bahl Roy W. "How to Approach Comprehensive Tax Reform: Have the Rules of the Game Changed?" in Alm, James., Jorge. Martinez-Vazquez, and Mark Rider. The Challenges of Tax Reform in a Global Economy, 447-469. New York, NY: Springer, 2006.