understanding taxation. It also examines differences in tax composition across middle-income developing regions and finds that Latin … American economies tax upper income groups much less than in East Asia and Eastern Europe, and explores the political economy … and policy implications of these differences. The paper also examines issues of tax reform in low income …

In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax … system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of … inequality and to create a sustainable tax system that could generate adequate revenue to finance public expenditures. In this …

measures to reform its tax system and to adapt it to national economic realities. An efficient and equitable taxation … tax system could, therefore, ensure sustainable growth and development in Cameroon. The study aims to contribute to a … better understanding of the evolution of the tax system in Cameroon. In particular, the paper reviews the chronology of the …

Use of migration tax as an instrument for financing development expenditure in poorer countries has received renewed … formation and migration involve risk, we then explore a connection between imposition of migration tax, human capital formation … migration tax imposed on the unskilled migrants considerably raises the average level of human capital for all nonmigrants. The …

to household income inequality in southern Ethiopia. A uniform increase in entrepreneurial income reduces per capita …

has serious implications on how the tax system is managed. The country’s tax system is lopsided, and dominated by oil … case study on tax policy reforms in Nigeria, with the specific objectives of examining the main tax reforms in the country …; highlighting tax revenue profile and composition; analysing possible distributional impacts on the poor; discussing major problems …

revenue bases, the implicit tax rate and fiscal burdens to support the functioning of local government vary significantly … across jurisdictions. Regions initially endowed with a broader nonfarm tax base do not need to rely heavily on preexisting or …

that covered not only the tax system but also the exchange rate, interest rates, trade, domestic production and … distribution. This paper attempts to explore the contribution of the tax reform, the changes in its structure and institutional …