000			01823nam a2200205 a 4500
020			_a9780585247045
020			_a0585247048
020			_a9780821339992
020			_a0821339990
082			_a336.20509172 _bTAX
100			_aThirsk, Wayne (editor)
245			_aTax reform in developing countries
260			_aWashington, D.C. : _bWorld Bank, _c©1997.
300			_axv, 409 pages.
490			_aWorld Bank regional and sectoral studies.
505			_aOverview: the substance and process of tax reform in eight developing countries / Wayne Thirsk -- Bolivia's tax revolution / Wayne Thirsk -- Thirty years of tax reform in Colombia / Charles E. McLure, Jr., and George Zodrow -- Reforming the tax system in Indonesia / Mukul Asher -- The Jamaican tax reform: its design and performance / Roy Bahl -- Tax policy and tax reforms in Korea / Kwang Choi -- Mexico's protracted tax reform / Francisco Gil-Díaz and Wayne Thirsk -- Tax reform in Morocco: gradually getting it right / David Sewell and Wayne Thirsk -- Turkey's struggle for a better tax system / Kenan Bulutoglu and Wayne Thirsk.
520			_aTax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.
650			_aTaxation.
942			_cREF
999			_c35948 _d35948