Tax Policy for Developing Countries

Tax Policy for Developing Countries

PrefaceThe Economic Issues series aims to make available to a broad readership of nonspecialists some of the economic research being produced on topical issues by IMF staff. The series draws mainly from IMF Working Papers, which are technical papers produced by IMF staff members and visiting scholars, as well as from policy-related research papers.
This Economic Issue is based on IMF Working Paper 00/35 "Tax Policy for Emerging Markets," by Vito Tanzi and Howell Zee. Citations for the research referred to in this shortened version are provided in the original paper which readers can purchase (at $10.00 a copy) from the IMF Publication Services David Driscoll prepared the text for this pamphlet.