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    Taxation and Development: What Have We Learned from Fifty Years of Research?

    Fiscalité et développement: Qu’avons-nous appris au bout de cinquante années de recherches?

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    ICTD_RiB_1_2.11.pdf (682.8Kb)
    ICTD_RiB_1_French.fr.pdf (684.7Kb)
    Date
    2013-10
    Author
    Bird, Richard M.
    Metadata
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    Impact
    Abstract
    This paper contributes to the broader ICTD research objective of gaining a better understanding of how to improve tax policy and administration across a range of diverse developing country settings. It offers reflections on the interplay between tax research and actual policy over the last fifty years in order to throw light on the processes of tax reform, and to offer insights into how research could become more relevant and effective in shaping tax policy to support development.
     
    Ce document contribue à l'objectif global de la recherche de ICTD pour mieux comprendre comment améliorer la politique et l'administration fiscales a travers des divers contextes de pays en développement. Il offre des réflexions sur l'interaction entre la recherche fiscale et la politique actuelle au cours des cinquante dernières années afin de mieux comprendre les processus de réforme fiscale et de mieux comprendre comment la recherche pourrait devenir plus pertinente et efficace pour influencer la politique fiscale au service du développement.
     
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/11255
    Citation
    Bird, R.M. (2012) Taxation and Development: What Have We Learned from Fifty Years of Research? ICTD Research in Brief 1. Brighton: IDS.
    Bird, R.M. Fiscalité et développement: Qu’avons-nous appris au bout de cinquante années de recherches? ICTD Résumé des Recherches 1. Brighton: IDS.
    Is part of series
    ICTD Research In Brief;1
    More details
    http://www.ictd.ac/publication/7-policy-briefing/72-ictd-research-in-brief-issue-1-taxation-and-development-what-have-we-learned-from-fifty-years-of-research
    Rights holder
    © ICTD
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
    Sponsor
    DfID, NORAD.
    Collections
    • International Centre for Tax and Development [394]

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