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Tax Policy in Developing Countries: Looking Back—and Forward
Bahl, Roy W. Bird, Richard M.
Bahl, Roy W.
Bird, Richard M.
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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.
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<p>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. <a>https//www.jstor.org/stable/41790445</a>.</p>
<p>Posted with the permission of the <a>National Tax Association.</a></p>
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2008-01-01
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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.