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Taxation and Development: Again
Author:
Mr. Michael Keen
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Series:
IMF Working Papers
Volume/Issue:
Volume 2012: Issue 220
Language:
English
Publication Date:
01 Sep 2012
DOI:
https://doi.org/10.5089/9781475510294.001
ISBN:
9781475510294
ISSN:
1018-5941
Pages:
30
Keywords:
WP; State building; revenue authority; progressive tax; building state institution; literature stresses formalization; State-building literature; tax system; Taxation and development; large taxpayer office; informality; Lusophone African country; personal income; land inequality; VAT withholding; colonizing country; Value-added tax; Personal income; Income and capital gains taxes; Tax administration core functions; Sub-Saharan Africa
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund