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Global Trajectories of Tax Reform: Mapping Tax Reform in Developing and Transition Countries
Open accessAbstract
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.
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“The adaptation of the tax reform agenda by many developing countries reflects both donor pressure and the growth of global epistemic communities of tax professionals with shared ideas about reform priorities (Stewart 2002).”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Stewart 2002
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Research works printed but not linked: 12
- Paul R Mcdaniel, 2001, The Pursuit of National Tax Policies in a Globalized Environment: Principal Paper: Trade and Taxation 26 BROOK
- 1990, Mario Blejer & Adrienne Cheasty, Fiscal Implications of Trade Liberalisation, FISCAL POLICY IN OPEN DEVELOPING ECONOMIES 66 (Vito
- Horacio Sobarzo, 2000, Interactions between Trade and Tax Reform in Mexico: Some General Equilibrium Results, 1 FISCAL REFORM AND STRUCTURAL CHANGE IN DEVELOPING COUNTRIES 59
- 2001, The history of this long-running saga concerning US income tax law and its effects for US exporters is traced in Rosendo Lopez-Mata, Income Taxation, International Competitiveness and the World Trade Organization's Rules on Subsidies: Lessons to the U.S. and to the World from the FSC Dispute 54 TAX LAW, See also Cecelia B
- Comment Skeen, 2000, Knick-Knack Paddy Whack Leave the FSC Alone: An Analysis of the WTO Panel Ruling That the U.S. Foreign Sales Corporation Program is an Illegal Export Subsidy Under GATT 35 NEW ENG, L. REV, 69, 69
- See DALSGAARD, supra note 132 and accompanying text
- Jorge Martinez-Vazquez, 2000, The Tax Reform Experiment in Transitional Countries 53 NAT'L TAX, J, 273, 276, 10.17310/ntj.2000.2.06 · DOI
- All the available evidence suggests that conditionality-intensive programs seldom succeed in achieving their objectives": ESAF Report, supra note 19
- Tanzi & Zee, 1990, For example, John Kay recommends the expenditure tax, ECON. J, 52
- Miranda Stewart, 1990, The 'Aha' Experience: Comparative Income Tax Systems 19 TAX NOTES
- Richard K Gordon, 1996, Model Codes and Tax Technical Assistance TAX NOTES INT'L, 927
- C Arnold, Lessons of Tax Reform from the Experiences of
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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
- Stewart, M.
- Affiliations
- Australian National University (AU)
- Corresponding author
- Stewart, Miranda
- ORCID
- Stewart, Miranda
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2002
- ISSN
- 1556-5068 (ISSN-L)
- OpenAlex
- W78522779
- Cited by
- 20
- References
- 0
- Citations by year
- 2024: 1 · 2021: 1 · 2020: 3 · 2018: 2 · 2015: 1 · 2014: 2 · 2012: 1
- Type
- posted content
- Language
- en
- Open access
- green
- doi.org
- Locations
- SSRN Electronic Journal (acceptedVersion)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Development › International Development and Aid
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Keywords
- tax reform, developing countries, transition economies, structural adjustment, International Monetary Fund, World Bank, role of the state, economic development, economic globalization, poverty, income inequality, redistribution
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