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基本説明
Includes contribution on Argentina, Colombia, Côte d'Ivoire, Mexico and the Philippines.
Full Description
Fiscal Reform and Structural Change in Developing Countries analyzes the experience of countries involved in major tax reforms in the 1980s and first half of the 1990s by a combination of qualitative and quantitative country studies and over-arching thematic studies. The emphasis is on the role of fiscal reform in stabilization and structural change, as well as the effects that policy for stabilization and, especially, structural change can have on the fiscal deficit under different types of tax systems. The authors then analyze the reasons for the convergence of tax systems around the developing world.
Contents
Notes on the Contributors Introduction; G.Perry & J.Whalley Tax Reform, Tax Compliance and Factor Mobility: A CGE Model for Argentina; O.O.Chisari Fiscal Reform and Macroeconomic Stabilization in Argentina; G.Rozenwurcel Interactions Between Trade and Tax Reform in Mexico: Some General Equilibrium Results; H.Sobarzo An Appraisal of Recent Tax Reforms in Mexico; C.M.Urzúa A CGE Model of the Ivory Coast; E.Enoh, C.Enoh & E.Koffe Fiscal Reform and Structural Adjustment in Côte d'Ivoire; E.Enoh, C.Enoh & E.Koffe Using a Computable Equilibrium (CGE) Model to Evaluate the Singapore Tax System; C.N.Choon Fiscal Federal Dimensions of Tax Reform in Developing Countries; R.Broadway, S.Roberts & A.Shah Tax Incentives for Investment in Developing Countries; R.M.Bird Index
