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Technology and Taxation in Developing Countries: From Hand to Mouse


Richard M. Bird


University of Toronto - Joseph L. Rotman School of Management; Georgia State University - Andrew Young School of Public Policy

Eric M. Zolt


University of California, Los Angeles (UCLA) - School of Law

September 2008

UCLA School of Law, Law-Econ Research Paper No. 08-07

Abstract:     
Tax systems in developing countries, like those in more developed countries, face both new challenges and new possibilities as a result of technological change. In developing countries, taxpayers and tax administrations must cope with more difficult environments with fewer resources. Some issues (such as privacy, the benefits and costs of public/private partnerships, and corruption) are common to both developing and developed countries, but differ in relative importance in particular countries. Other issues (such as how new technology may or should influence the way a country's tax system or particular taxes are designed and administered) may be more important in developing countries. This paper examines the issues facing developing countries from technological changes and provides some promising examples of technological innovation and application in tax administration and tax policy.

Number of Pages in PDF File: 57

Keywords: taxation, developing countries, tax administration, information technology

JEL Classification: H20, O32, O33

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Date posted: January 24, 2008 ; Last revised: September 6, 2008

Suggested Citation

Bird, Richard M. and Zolt, Eric M., Technology and Taxation in Developing Countries: From Hand to Mouse (September 2008). UCLA School of Law, Law-Econ Research Paper No. 08-07. Available at SSRN: http://ssrn.com/abstract=1086853 or http://dx.doi.org/10.2139/ssrn.1086853

Contact Information

Richard M. Bird (Contact Author)
University of Toronto - Joseph L. Rotman School of Management ( email )
105 St. George Street
Toronto, Ontario M5S 3E6
Canada
905-274-8841 (Phone)
Georgia State University - Andrew Young School of Public Policy
International Studies Program
Atlanta, GA 30303-3083
United States
HOME PAGE: http://www.aysps.gsu.edu
Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law ( email )
385 Charles E. Young Dr. East
Room 1242
Los Angeles, CA 90095-1476
United States
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