Tax Policy in Emerging Countries
Eric M. Zolt
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
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: H20Accepted Paper Series
Date posted: November 28, 2008
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