CONTENTS

Chapters in this book

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