Introduction: Overview of Tax Policy in Developing Countries

Roger H. Gordon

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Introduction: Overview of Tax Policy in Developing Countries

Roger H. Gordon

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APA
Harvard
Chicago
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Gordon, Roger H.. "Introduction: Overview of Tax Policy in Developing Countries". Taxation in Developing Countries: Six Case Studies and Policy Implications, edited by Roger Gordon, New York Chichester, West Sussex: Columbia University Press, 2010, pp. 1-10. https://doi.org/10.7312/gord14862-intro

Gordon, R. (2010). Introduction: Overview of Tax Policy in Developing Countries. In R. Gordon (Ed.), Taxation in Developing Countries: Six Case Studies and Policy Implications (pp. 1-10). New York Chichester, West Sussex: Columbia University Press. https://doi.org/10.7312/gord14862-intro

Gordon, R. 2010. Introduction: Overview of Tax Policy in Developing Countries. In: Gordon, R. ed. Taxation in Developing Countries: Six Case Studies and Policy Implications. New York Chichester, West Sussex: Columbia University Press, pp. 1-10. https://doi.org/10.7312/gord14862-intro

Gordon, Roger H.. "Introduction: Overview of Tax Policy in Developing Countries" In Taxation in Developing Countries: Six Case Studies and Policy Implications edited by Roger Gordon, 1-10. New York Chichester, West Sussex: Columbia University Press, 2010. https://doi.org/10.7312/gord14862-intro

Gordon R. Introduction: Overview of Tax Policy in Developing Countries. In: Gordon R (ed.) Taxation in Developing Countries: Six Case Studies and Policy Implications. New York Chichester, West Sussex: Columbia University Press; 2010. p.1-10. https://doi.org/10.7312/gord14862-intro

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Frontmatter i
INITIATIVE FOR POLICY DIALOGUE AT COLUMBIA v
CONTENTS vii
ACKNOWLEDGMENTS ix
ACRONYMS xi
Introduction: Overview of Tax Policy in Developing Countries 1
CHAPTER 1. Development- Oriented Tax Policy 11
CHAPTER 2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries 37
CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency 62
CHAPTER 4. Tax System Reform in India 109
CHAPTER 5. History of Rus sian VAT 153
CHAPTER. 6 Tax Reform in Kenya: Policy and Administrative Issues 198
CHAPTER 7. Korea’s Tax System: A Growth- Oriented Choice 220
CHAPTER 8. Tax Structure and Tax Burden in Brazil: 1980– 2004 255
CONTRIBUTORS 295
INDEX 299

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https://doi.org/10.7312/gord14862-intro

Kapitel in diesem Buch

Frontmatter i
INITIATIVE FOR POLICY DIALOGUE AT COLUMBIA v
CONTENTS vii
ACKNOWLEDGMENTS ix
ACRONYMS xi
Introduction: Overview of Tax Policy in Developing Countries 1
CHAPTER 1. Development- Oriented Tax Policy 11
CHAPTER 2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries 37
CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency 62
CHAPTER 4. Tax System Reform in India 109
CHAPTER 5. History of Rus sian VAT 153
CHAPTER. 6 Tax Reform in Kenya: Policy and Administrative Issues 198
CHAPTER 7. Korea’s Tax System: A Growth- Oriented Choice 220
CHAPTER 8. Tax Structure and Tax Burden in Brazil: 1980– 2004 255
CONTRIBUTORS 295
INDEX 299

Introduction: Overview of Tax Policy in Developing Countries

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