The BBLR Approach to Tax Reform in Emerging Countries

28 Pages Posted: 29 Sep 2008

See all articles by Richard M. Bird

Richard M. Bird

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

Date Written: September, 25 2008

Abstract

Fiscal experts have for years proposed a holy trinity of tax reform options for developing countries: broader bases, lower rates, and better administration. The review in this paper of fifty years of experience suggests that what might be called the BBLR approach - broader bases and lower rates - to tax structure reform holds up fairly well. Nonetheless, some qualifications to the basic BBLR approach are suggested and the continuing fundamental importance of understanding and improving tax administration is stressed.

Keywords: tax reform, tax bases, tax rates, tax administration

JEL Classification: H20, O23, P41

Suggested Citation

Bird, Richard Miller, The BBLR Approach to Tax Reform in Emerging Countries (September, 25 2008). Available at SSRN: https://ssrn.com/abstract=1273818 or http://dx.doi.org/10.2139/ssrn.1273818

Richard Miller Bird (Contact Author)

University of Toronto - Joseph L. Rotman School of Management ( email )

105 St. George Street
Toronto, Ontario M5S 3E6 M5S1S4
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

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