Series: IMF Working Papers
Author(s): Tehmina S. Khan , and John Norregaard
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 December 2007
Keywords: Tax reform, personal income tax, corporate income tax, value-added tax, tax wedge, green taxes, taxation, tax revenues, tax rates, tax systems,
This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global an...