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Export to Refworks부가기능
Taxation and development : again
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| 자료유형 | 단행본 |
|---|---|
| 서명/저자사항 | Taxation and development : again/ prepared by Michael Keen. |
| 개인저자 | Keen, Michael. |
| 단체저자명 | International Monetary Fund. Fiscal Affairs Department. |
| 발행사항 | [Washington, D.C.]: International Monetary Fund, ?012. |
| 형태사항 | 1 online resource (30 pages). |
| 총서사항 | IMF working paper;WP/220 |
| ISBN | 9781475546507 1475546505 |
| 일반주기 |
Title from PDF title page (IMF Web site, viewed Sept. 7, 2012).
"Fiscal Affairs Department." "September 2012." |
| 서지주기 | Includes bibliographical references. |
| 요약 | Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of "big ideas" in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on "informality" is decidedly limited. It also asks whether ideas of "state building" emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now. |
| 주제명(지명) | Developing countries. --fast |
| 일반주제명 | Taxation --Developing countries. BUSINESS & ECONOMICS --Public Finance. Taxation. |
| 언어 | 영어 |
| 바로가기 |  |
