Tax Policy for Emerging Markets: Developing Countries

By V. Tanzi, H. Zee. National tax journal, 2000

561 citations recorded by the source corpus.

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the role of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/39757cd371cd55b3fa36888174f65c9e0bbcf15d

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In Accounting

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Citations in the corpus

• Tax morale in Latin America (2005, background): “The levels of tax revenues in percent of the GDP are much lower than in OECD countries (around 18 percent compared to around 40 in OECD countries, see, e.g., Tanzi and Zee, 2000: 303).”
• Economic Growth with Constraints on Tax Revenues and Public Debt: Implications for Fiscal Policy and Cross-Country Differences * (2007, unknown): “We model the relationship between tax rates and tax revenues using a simple function for illustration.”
• Fiscal Policy and the Current Account (2011, background): “…taxes on the one hand, and of consumption and social security contributions on the other—which can affect capital inflows, investment, work effort and consumption, all of which are important for the external sector (OECD 2007; Beck and Coskuner, 2007; Tanzi and Zee, 2000; Alworth and Arachi, 2007).”
• The Political Economy of Taxation and Tax Reform in Developing Countries (2006, background): “5 For reviews of economic theories of tax and the applied literature on developing countries, see, Gillis (1989); Burgess & Stern (1993); and Tanzi & Zee (2000).”
• Taxation Base in Developing Countries (2005, background): “…was 18.2 % for developing countries (based on a sample) and 37.9% for OECD countries (excluding Czech Republic, Hungary, Korea, Mexico, and Poland) (Tanzi and Zee 2000). ties.2 If these factors play a role in developing countries, they cannot explain per se the size of their shadow economies.”
• How Effective Are Fiscal Incentives to Attract FDI to Sub-Saharan Africa? (2008, background): “For many LDCs, particularly SSA, the bulk of FDI originates from the UK, USA, Germany and France; countries that provide their firms investing abroad with foreign tax credits.3 Therefore a lower tax rate in SSA will be directly offset by a higher rate in the investing country (Tanzi and Zee, 2000).”
• Determining Countries' Tax Effort (2010, unknown): “However, as Tanzi and Zee (2000) suggest it is commonly assumed that income causes taxes, and there is strong international empirical evidence that support this argument.”
• Inequality, the politics of redistribution and the tax mix (2012, background): “In fact, the income/consumption tax ratio is of 1.2 in OECD countries while it equals 0.5 for a sample of developing countries (see Tanzi and Zee, 2000).”