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.
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Edited by James Alm, Professor and Chair, Department of Economics, Tulane University, US and Jorge Martinez-Vazquez, Emeritus Regents Professor of Economics and former Director, Center for State and Local Finance, Fiscal Research Center and International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, Atlanta, US
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