We review the changing nature of tax policy in developing countries over the last 30 years and consider what factors determining the level and structure of tax revenues in such countries may have changed recently and how such changes may affect future developments.

Analyzes how state and local governments responded to the economic conditions and political movements of the 1980's. Speculates whether the 1990's will be an extension of the 1980's, or whether there are new forces that will break these trends.

After studying the problems of administering road user taxes in 19 developing countries, the author reports the following, among other things. There is no single, correct structure for road user taxation since the various charges may play different roles in different national revenue systems....

The choice of the"right"fiscal relationship between central, provincial, and local governments depends on how a government weighs the benefits of decentralized economic development policies against the costs of having less effective central fiscal management. Three strong forces justify more...

We review the changing nature of tax policy in developing countries over the last 30 years and consider what factors determining the level and structure of tax revenues in such countries may have changed recently and how such changes may affect future developments.