Technology and Taxation in Developing Countries: From Hand to Mouse

57 Pages Posted: 24 Jan 2008 Last revised: 6 Sep 2008

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

Date Written: September 2008

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.

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

JEL Classification: H20, O32, O33

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: https://ssrn.com/abstract=1086853 or http://dx.doi.org/10.2139/ssrn.1086853

Richard Miller 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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