2009 Reports

Overview of Tax Policy in Developing Countries

Gordon, Roger H.

This volume provides a detailed assessment of the current tax structure in six developing countries: Argentina, Brazil, India, Kenya, Korea, and Russia. Each of the six case studies lays out the current statutory provisions, how they have evolved over time, the resulting changes in tax revenue, and the key fiscal pressures faced currently looking forward. The volume includes in addition two overview papers that reassess the conventional wisdom about the appropriate design of tax policy in developing countries.