Fiscal reform and structural change in developing countries / edited by Guillermo Perry, John Whalley and Gary McMahon.

Format:

Book

Contributor:

Perry, Guillermo.

Whalley, John.

McMahon, Gary.

Language:

English

Subjects (All):

Taxation--Developing countries.

Taxation.

Developing countries.

Fiscal policy--Developing countries.

Fiscal policy.

Physical Description:

2 volumes : illustrations ; 23 cm

Place of Publication:

New York : St. Martin's Press, 2000.

Summary:

"Fiscal Reform and Structural Change in Developing Countries" analyzes the experience of countries involved in major tax reforms in the 1980s and first half of the 1990s by a combination of qualitative and quantitative country studies and over-arching thematic studies. The emphasis is on the role of fiscal reform in stabilization and structural change, as well as the effects that policy for stabilization and, especially, structural change can have on the fiscal deficit under different types of tax systems. The authors then analyze the reasons for the convergence of tax systems around the developing world.

Notes:

"In association with International Development Research Centre Canada."

Includes bibliographical references and indexes.

ISBN:

0312235801

OCLC:

43969519