Tax Policy for Emerging Markets: Developing Countries

Posted: 20 Jun 2000

See all articles by Vito Tanzi

Vito Tanzi

International Monetary Fund (IMF); National Bureau of Economic Research (NBER)

Howell H. Zee

Xiamen University

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Abstract

This paper discusses important tax policy issues facing 0developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the role of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy.

JEL Classification: H29, O17

Suggested Citation

Tanzi, Vito and Zee, Howell H., Tax Policy for Emerging Markets: Developing Countries. Available at SSRN: https://ssrn.com/abstract=228893

Vito Tanzi (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street NW
Tax Policy Division Fiscal Affairs Department
Washington, DC 20431
United States

National Bureau of Economic Research (NBER)

1050 Massachusetts Avenue
Cambridge, MA 02138
United States

Howell H. Zee

Xiamen University ( email )

Xiamen, Fujian 361005
China

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