Global Trajectories of Tax Reform: Mapping Tax Reform in Developing and Transition Countries

52 Pages Posted: 16 Jul 2002

See all articles by Miranda Stewart

Miranda Stewart

University of Melbourne - Law School; Australian National University (ANU) - Crawford School of Public Policy

Abstract

Tax reform has been a significant part of economic development and structural adjustment projects for developing and transition countries since World War II. While much work has been done critiquing these programs and in particular the work of institutions such as the International Monetary Fund and the World Bank, there has not been a detailed examination of the content and role of tax reform projects. This article aims to begin to fill that gap. It examines tax reform projects in developing and transition countries in the context of the history of economic development and the contemporary context of economic globalization. The first goal of the article is descriptive: to map the processes and agencies engaged in tax reform since World War II. The second goal is analytical: to begin a critical examination of the discourse of tax reform. The article examines the changing way in which tax reform discourse has viewed the role of the state in economic development of its people. It also examines the changing way in which tax reform discourse has addressed issues of poverty, inequality and redistribution. It concludes with some suggestions for a new direction for tax reform in developing and transition countries.

JEL Classification: K33, K34

Suggested Citation

Stewart, Miranda, Global Trajectories of Tax Reform: Mapping Tax Reform in Developing and Transition Countries. Available at SSRN: https://ssrn.com/abstract=319200 or http://dx.doi.org/10.2139/ssrn.319200

Miranda Stewart (Contact Author)

University of Melbourne - Law School ( email )

Melbourne, Victoria 3010
Australia
+61 3 8344 6544 (Phone)

Australian National University (ANU) - Crawford School of Public Policy ( email )

7 Liversidge Street
Lennox Crossing
Canberra, ACT 0200
Australia

HOME PAGE: http://https://crawford.anu.edu.au/people/academic/miranda-stewart

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