Inhalt: | In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes, and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal, and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing. This Research Review surveys the best research from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue Lawrence Kenny and Stanley L. Winer (2006), 'Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administrative Costs, Scale and Political Regime', International Tax and Public Finance, 13 (2-3), May, 181-215 -- Charles L. Vehorn (2011), 'Fiscal Adjustment in Developing Countries Through Tax Administration Reform', Journal of Developing Areas, 45 (1), Fall, 323-38 -- Richard M. Bird (2004), 'Administrative Dimensions of Tax Reform', Asia-Pacific Tax Bulletin, 10 (3), March, 134-50 -- Jorge Martinez-Vazquez and Andrey Timofeev (2010), 'Choosing Between Centralized and Decentralized Models of Tax Administration', International Journal of Public Administration, 33 (12-13), 601-19 -- Odd-Helge Fjeldstad and Mick Moore (2008), 'Tax Reform and State-Building in a Globalised World', in Deborah A. Bräutigam, Odd-Helge Fjeldstad and Mick Moore (eds), Taxation and State-Building in Developing Countries: Capacity and Consent, Chapter 10, Cambridge, UK: Cambridge University Press, 235-60 -- John Toye (2000), 'Fiscal Crisis and Fiscal Reform in Developing Countries', Cambridge Journal of Economics, 24 (1), January, 21-44 -- Micael Castanheira, Gaëtan Nicodème and Paola Profeta (2012), 'On the Political Economics of Tax Reforms: Survey and Empirical Assessment', International Tax and Public Finance, 19 (4), August, 598-624 -- Walter Hettich and Stanley L. Winer (1988), 'Economic and Political Foundations of Tax Structure', American Economic Review, 78 (4), September, 701-12 -- Antonis Adam (2009), 'Fiscal Reliance on Tariff Revenues: In Search of a Political Economy Explanation?', Review of Development Economics, 13 (4), November, 610-25 -- Malcolm Gillis (1985), 'Micro and Macroeconomics of Tax Reform: Indonesia', Journal of Development Economics, 19 (3), December, 221-54 Michael Keen (2008), 'VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries', Journal of Public Economics, 92 (10-11), October, 1892-906 -- Emmanuelle Auriol and Michael Warlters (2012), 'The Marginal Cost of Public Funds and Tax Reform in Africa', Journal of Development Economics, 97 (1), January, 58-72 -- Young Lee and Roger H. Gordon (2005), 'Tax Structure and Economic Growth', Journal of Public Economics, 89 (5-6), June, 1027-43 -- Jens Matthias Arnold, Bert Brys, Christopher Heady, Åsa Johansson, Cyrille Schwellnus and Laura Vartia (2011), 'Tax Policy for Economic Recovery and Growth', Economic Journal, 121 (550), February, F59-F80 -- S. M. Ali Abbas and Alexander Klemm (2013), 'A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies', International Tax and Public Finance, 20 (4), August, 596-617 -- Céline Azémar and Andrew Delios (2008), 'Tax Competition and FDI: The Special Case of Developing Countries', Journal of the Japanese and International Economies, 22 (1), March, 85-108 -- Timothy Goodspeed, Jorge Martinez-Vazquez and Li Zhang (2011), 'Public Policies and FDI Location: Differences between Developing and Developed Countries', FinanzArchiv/Public Finance Analysis, 67 (2), 171-91 -- Howell H. Zee, Janet G. Stotsky, and Eduardo Ley (2002), 'Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries', World Development, 30 (9), September, 1497-1516 -- Alexander Klemm (2010), 'Causes, Benefits, and Risks of Business Tax Incentives', International Tax and Public Finance, 17 (3), June, 315-36 -- James Alm, Jorge Martinez-Vazquez and Friedrich Schneider (2004), '"Sizing" the Problem of the Hard-to-Tax', in James Alm, Jorge Martinez-Vazquez and Sally Wallace (eds), Taxing the Hard-to-Tax: Lessons from Theory and Practice, Chapter 2, Amsterdam, The Netherlands: Elsevier, 11-76 -- James Alm, Roy Bahl and Matthew N. Murray (1991), 'Tax Base Erosion in Developing Countries', Economic Development and Cultural Change, 39 (4), July, 849-72 -- Benjamin A. Olken and Monica Singhal (2011), 'Informal Taxation', American Economic Journal: Applied Economics, 3 (4), October, 1-28 -- Arindam Das-Gupta, Shanto Ghosh and Dilip Mookherjee (2004), 'Tax Administration Reform and Tax-Payer Compliance in India', International Tax and Public Finance, 11 (5), September, 575-600 -- Henrik J. Kleven and Mazhar Waseem (2013), 'Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence From Pakistan', Quarterly Journal of Economics, 128 (2), May, 669-723 -- Roy Bahl and Richard M. Bird (2008), 'Subnational Taxes in Developing Countries: The Way Forward', Public Budgeting and Finance, 28 (4), Winter, 1-25 -- James Alm and Yongzheng Liu (2014), 'China's Tax-For-Fee Reform and Village Inequality', Oxford Development Studies, 42 (1), 38-64 -- Jorge Martinez-Vazquez (2007), 'Revenue Assignments in the Practice of Fiscal Decentralization', in Núria Bosch and José M. Durán (eds), Fiscal Federalism and Political Decentralization, Chapter 2, Cheltenham, UK and Northampton, MA: Edward Elgar Publishing Ltd, 27-55 -- Richard Goode (1993), 'Tax Advice to Developing Countries: An Historical Survey', World Development, 21 (1), January, 37-53 -- Knud J. Munk (2008), 'Tax-Tariff Reform with Costs of Tax Administration', International Tax and Public Finance, 15 (6), December, 647-67 Recommended readings (Machine generated): Roy Bahl and Richard M. Bird (2008), 'Tax Policy in Developing Countries: Looking Back--and Forward', National Tax Journal, 61 (2), 279-302 -- Saeid Mahdavi (2008), 'The Level and Composition of Tax Revenue in Developing Countries: Evidence from Unbalanced Panel Data', International Review of Economics and Finance, 17 (4), October, 607-17 -- Roger H. Gordon and Wei Li (2009), 'Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation', Journal of Public Economics, 93 (7-8), August, 855-66 -- Michael Keen and Ben Lockwood (2010), 'The Value Added Tax: Its Causes and Consequences', Journal of Development Economics, 92 (2), July, 138-51 -- Jorge Martinez-Vazquez, Violeta Vulovic and Yongzheng Liu (2011), 'Direct Versus Indirect Taxation: Trends, Theory and Economic Significance', in Emilio Albi and Jorge Martinez-Vazquez (eds), The Elgar Guide to Tax Systems, Chapter 2, Cheltenham, UK and Northampton, MA: Edward Elgar Publishing Ltd, 37-83 -- Klara Sabirianova Peter, Steve Buttrick and Denvil Duncan (2010), 'Global Reform of Personal Income Taxation, 1981-2005: Evidence From 189 Countries', National Tax Journal, 63 (3), September, 447-78 -- Jorge Martinez-Vazquez and Robert McNab (2000), 'The Tax Reform Experiment in Transitional Countries', National Tax Journal, 53 (2), June, 273-98 -- Vito Tanzi and Howell H. Zee (2000), 'Tax Policy for Emerging Markets: Developing Countries', National Tax Journal, 53 (2), June, 299-322 -- Richard M. Bird, Jorge Martinez-Vazquez and Benno Torgler (2008), 'Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability', Economic Analysis and Policy, 38 (1), March, 55-71 -- Emmanuelle Auriol and Michael Warlters (2005), 'Taxation Base in Developing Countries', Journal of Public Economics, 89 (4), April, 625-46 -- Thomas Piketty and Nancy Qian (2009), 'Income Inequality and Progressive Income Taxation in China and India, 1986-2015', American Economic Journal: Applied Economics, 1 (2), April, 53-63 -- Jean-Yves Duclos, Paul Makdissi and Abdelkrim Araar (2014), 'Pro-Poor Indirect Tax Reforms, With an Application to Mexico', International Tax and Public Finance, 21 (1), February, 87-118 -- Dillon Alleyne (2007), 'The Evolution of Jamaica's Tax Burden', Public Finance Review, 35 (1), January, 150-71 -- Jorge Martinez-Vazquez, Blanca Moreno-Dodson and Violeta Vulovic (2012), 'The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries', Hacienda Pública Española/Review of Public Economics, 200 (4), 95-130 -- Richard M. Bird and Eric M. Zolt (2005), 'Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries', UCLA Law Review, 52 (6), August, 1627-95 -- Norman Gemmell and Oliver Morrissey (2005), 'Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries: How Little We Know', Development Policy Review, 23 (2), March, 131-44 -- Jorge Martinez-Vazquez (2008), 'The Impact of Budgets on the Poor: Tax and Expenditure Benefit Incidence Analysis', in Blanca Moreno-Dodson and Quentin Wodon (eds), Public Finance for Poverty Reduction, Chapter 5, Washington, DC: The World Bank, 113-62 -- Ehtisham Ahmad and Nicholas Stern (1984), 'The Theory of Reform and Indian Indirect Taxes', Journal of Public Economics, 25 (3), December, 259-98 -- David M. Newbery (1997), 'Optimal Tax Rates and Tax Design During Systemic Reform', Journal of Public Economics, 63 (2), January, 177-206 -- M. Shahe Emran and Joseph E. Stiglitz (2005), 'On Selective Indirect Tax Reform in Developing Countries', Journal of Public Economics, 89 (4), April, 599-623 |
