Looking for good resources on structuring tax systems for developing countries. If readers have any ideas, please leave them in the comments.
Posted by Jane Galt at March 29, 2005 04:54 AM | TrackBack | Technorati inbound linksHere's a recent item from the TaxProf Blog that may help:
http://taxprof.typepad.com/taxprof_blog/2005/03/
gordon_presents_1.html
"Roger Gordon (UC-San Diego, Economics Dep't) presents Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation (with Wei Li (University of Virginia, Darden School of Business) today at Michigan as part of its Tax Policy Workshop Series."
I hope it helps.
Posted by: Joe Kristan on March 29, 2005 09:00 AMTry the resources of the Adam Smith Institute in London, web site is www.adamsmith.org. There was also a recent blog entry there on flat taxes with interesting supporting arguments which may be extrapolated
Posted by: alan on March 29, 2005 11:12 AMDoes Ireland in the 1980s count as a developing country? (One could certainly argue that the western bits were, and in some ways still are, particularly up in the northwest.)
Posted by: Rand Simberg on March 30, 2005 09:44 AMWell, would you count the Inter-American Development Bank as a quality reference? If so, there's a gaggle of reports on the subject on iadb.org available. They might not all be as detailed as you would like, particularly on the specifics of your topic, but they can be used for footnote-browsing or foundation-laying.
Then again, if you don't consider a UN-associated organization to be a quality reference, you probably wouldn't be too impressed. There's the occasional non-liberal-mindset-oriented one, but you really have to wade through and find it. The most reasonable one I've found so far is this one: http://www.iadb.org/exr/PRENSA/2002/reformas.doc
Admittedly, I've only scanned it, as too much reading of economic papers tends to give me a headache, but it seems fairly centrist to my mind.
Oh, and also available through the IADB is an analysis of the effects of the value-added tax on Latin American economic outlooks. I had to take pain-killers after scanning that one. Unfortunately, the use of the sledgehammer made me forget the link.
Posted by: Harrison Quinn on April 1, 2005 08:38 AMComments are Closed.