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Taxation and Development: Again
Open accessAbstract
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.
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“Progressive income taxation has not become the major tax base as initially anticipated.”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Keen 2012
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“Other revenue authorities have seen little progress, like in Sierra Leone, or progress has been followed by stagnation like in Zambia, or by resurgence like in Uganda (Keen 2012).”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Keen 2012
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“Personal income tax accounts for less than 10 per cent of all tax revenue in most low-income countries, compared to an average of more than 25 per cent in OECD-countries (Keen 2012: 10).”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Keen 2012
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“Currently, around 80 per cent of the countries in SSA levy a VAT, typically raising about one-quarter of all tax revenue (Keen 2012: 11).”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Keen 2012
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“Although no formal evaluations exist, there seems to be consensus that the experiences with ARAs have been mixed (Kidd and Crandall 2006; Keen 2012: 12; Devas et al. 2001).”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Keen 2012
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Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries
Fjeldstad, O. (2014) · Public Administration and Development · doi:10.1002/pad.1676 · Cited by 96
Metadata
- Authors
- Keen, M.
- Affiliations
- International Monetary Fund (US)
- Corresponding author
- Keen, Michael
- Venue
- IMF Working Papers
- Publisher
- International Monetary Fund (IMF)
- Published
- 2012-09
- Volume
- 2012
- Issue
- 220
- Pages
- 1
- ISSN
- 1018-5941 (ISSN-L)
- OpenAlex
- W2030947383
- Cited by
- 132
- References
- 0
- Citations by year
- 2025: 4 · 2024: 8 · 2023: 7 · 2022: 8 · 2021: 11 · 2020: 7 · 2019: 13 · 2018: 8 · 2017: 10 · 2016: 10 · 2015: 12 · 2014: 21 · 2013: 11 · 2012: 1
- FWCI
- 34.11
- Type
- journal article
- Language
- en
- Open access
- bronze
- doi.org
- Locations
- IMF Working Paper (publishedVersion)
- SSRN Electronic Journal (publishedVersion)
- SSRN Electronic Journal (submittedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Funders
- Direktoratet for Utviklingssamarbeid
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Fiscal Policy and Economic Growth
- Keywords
- taxation, tax reform, developing countries, tax informality, state building, fiscal policy, tax capacity
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