natural resources, are important determinants of tax revenue. …

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It … categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax … base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have …

vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax …

This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on … rate on a broad base†is always good tax policy—may plausibly be large even at a low nominal tax rate and with few …

empirical results or policy conclusions regarding preferred tax instruments or systems. We argue, in fact, that the nature of …

periods. These changes are too large and too sudden to attribute fully to a deterioration in tax administration or to changes … in the traditional determinants of tax levels. The paper argues that they should be attributed mostly to macroeconomic … policies. The paper discusses the connection between tax levels and (a) the real value of the official exchange rate, (b …

Year-ahead forecasts of tax revenues incorporated into IMF programs for low-income countries, from 1993 to 1999, are … percent. Forecasts of tax revenues as a percentage of GDP were biased upwards, but there was no significant bias in forecasts … of nominal tax revenues. Upward bias in the tax revenue forecasts was associated with subsequent interruptions to the …

This paper examines the role of tax administration in developing countries from an economic perspective. The … traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries …, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying …

Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax … lowering of the top marginal income tax rate would significantly benefit economic development and increase tax compliance, have … initiated a new stage of tax reforms. This paper reviews country experiences and suggests that (i) overall, there seems to be …