Abstract

http://ssrn.com/abstract=1307861
 
 

References (30)



 
 

Citations (4)



 


 



Tax Policy in Emerging Countries


Eric M. Zolt


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

Richard M. Bird


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

November 26, 2008

Environment and Planning C: Government and Policy, Vol. 26, pp. 73-86, 2008
UCLA School of Law, Law-Econ Research Paper No. 08-18

Abstract:     
We consider in this paper how emerging countries may in practice best design and develop tax policies, given the complex economic and political environments they face. After an overview of what tax systems look like around the world, we discuss the principal objectives that countries may attempt to achieve through tax policy. We conclude by considering the broad political economy context within which tax policy and development issues must be designed and implemented. Our aim is to set out some of the basic issues facing tax policy in emerging countries and to outline some key elements that should be considered in designing the best feasible tax structure for any particular country at a particular time.

Number of Pages in PDF File: 15

Keywords: tax policies in emerging countries, tax structures, developing tax policies

JEL Classification: H20

Accepted Paper Series


Download This Paper

Date posted: November 28, 2008  

Suggested Citation

Zolt, Eric M. and Bird, Richard M., Tax Policy in Emerging Countries (November 26, 2008). Environment and Planning C: Government and Policy, Vol. 26, pp. 73-86, 2008; UCLA School of Law, Law-Econ Research Paper No. 08-18. Available at SSRN: http://ssrn.com/abstract=1307861

Contact Information

Eric M. Zolt (Contact Author)
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
Richard M. Bird
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
Feedback to SSRN


Paper statistics
Abstract Views: 1,526
Downloads: 397
Download Rank: 40,884
References:  30
Citations:  4

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.453 seconds