Source: Taxation and Development : Again
Series: IMF Working Papers
Author(s): Michael Keen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 September 2012
Keywords: Taxation and development, state building, large taxpayer office, informality, taxation, tax design, tax system, tax reform, tax policy, Structure and Scope of Government: General
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...