Series: IMF Working Papers
Author(s): Howell Zee , and Vito Tanzi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 February 2000
Keywords: tax reform, taxation, tax incentives, tax revenue, tax system
This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of...