TY  - BOOK
AU  - Keen,Michael
ED  - International Monetary Fund.
TI  - Taxation and development: again 
T2  - IMF working paper
SN  - 9781475546507
AV  - HJ2351.7 
U1  - 336.20091724 23
PY  - 2012///
CY  - [Washington, D.C.]
PB  - International Monetary Fund
KW  - Taxation
KW  - Developing countries
KW  - Africa, Sub-Saharan
KW  - Impôt
KW  - Afrique subsaharienne
KW  - BUSINESS & ECONOMICS
KW  - Public Finance
KW  - bisacsh
KW  - fast
N1  - Title from PDF title page (IMF Web site, viewed September 7, 2012); "Fiscal Affairs Department."; "September 2012."; Includes bibliographical references; Cover; Contents; I. Introduction; II. Developing Countries Differ-Yes, and ...?; Table 1. Tax Performance in Sub-Saharan Africa; III. The Checkered History of Big Ideas; IV. Informality is Not the Issue; V. State Building and Taxation-What's New?; VI. Conclusions; References
N2  - 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
UR  - https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=568197
ER  -