Tax Reform in Developing Countries

by Gillis, Malcolm

• ISBN13: 9780822308980
• ISBN10: 0822308983
• Format: Paperback
• Copyright: 1989-04-01
• Publisher: Duke Univ Pr

Summary

This volume presents the work of experts (in most cases the very advisers who designed and helped implement the reforms) on the tax reform efforts of a dozen developing nations-from the restructuring of the economy of postwar Japan to the 1986 reforms in Jamaica. Among the many lessons learned from these efforts are that tax reform is most successful when tax administration is a central (rather than peripheral) focus of reform efforts, and when tax reform is specifically directed toward economic rather than noneconomic objectives. Other conclusions include the apparently mutually reinforcing nature of tax simplification and tax rate reduction, and the role of indirect tax reforms (such as the value-added tax) in successful reform undertakings.

Table of Contents

Acknowledgments	p. ix
Introduction	p. 1
Toward a Taxonomy for Tax Reform	p. 7
Lessons of Tax Reform from the Experiences of Uruguay, Indonesia, and Chile	p. 27
Analysis and Reform of the Colombian Tax System	p. 44
Comprehensive Tax Reform: The Indonesian Experience, 1981-1988	p. 79
The Political Economy of the Jamaican Tax Reform	p. 115
The Tax Mission to Japan, 1949-50	p. 177
Retrospectives on Tax Missions to Venezuela (1959), Brazil (1964), and Liwhois beria (1970)	p. 252
The Administrative Dimension of Tax Reform in Developing Countries	p. 315
Lessons for LDCs of U.S. Income Tax Reform	p. 347
On Using Computable General Equilibrium Models to Facilitate Tax, Tariff, and Other Policy Reforms in Less Developed Countries	p. 391
Risk, Politics, and Tax Reform: Lessons from Some Latin American Experiences	p. 417
A Political Scientist Looks at Tax Reform	p. 473
Tax Reform: Lessons from Postwar Experience in Developing Nations	p. 492
The Conference on Lessons from Fundamental Tax Reform in Developing Countries, April 22-23, 1988	p. 521
Biographical Data	p. 523
Index	p. 525
Table of Contents provided by Publisher. All Rights Reserved.