Tax Reform in Developing Countries

No AccessRegional and Sectoral Studies1 Feb 2013Tax Reform in Developing CountriesAuthors/Editors: Wayne ThirskWayne Thirskhttps://doi.org/10.1596/0-8213-3999-0SectionsAboutPDF (1 MB) ToolsAdd to favoritesDownload CitationsTrack Citations ShareFacebookTwitterLinked In Abstract:The eight case-study countries in this report--Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, Turkey--provide a laboratory for studying tax reform in practice. The countries vary not only in per capita income but also in the context within which tax reform takes place. They undertook different types of reform and the outcome differed. Several lessons emerge: 1) Although all countries are often forced to sacrifice the optimal tax structure in favor of a simpler, more uniform system, to conform to the administrative capacity of the country, the sacrifices can be especially large in developing countries. 2) Developing country…