Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation

Topics:
Taxes
Tags:
Developing Country,
Finance,
Financial Planning,
Free Trade,
Taxes
Source:
National Bureau of Economic Research

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Overview: Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GDP is surprisingly small compared with that in developed economies. Taxes on consumption are important, but effective tax rates vary dramatically by firm, with many firms avoiding taxes entirely by operating through cash in the informal economy and others facing very high liabilities. This paper argues that all of these aspects of policy may be sensible responses if a government is able in practice to collect taxes only from those firms that make use of the financial sector.

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Format: PDF | Size: 334KB | Date: Apr 2005 | Pages: 36

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