Many developing countries have extremely unequal distributions of income and wealth. At
the end of the last century, the Gini coefficient, a common measure of income inequality, was …

In this paper we examine the re-distributive role played by personal income taxes in
developing countries. We begin with some initial reflections on the re-distributive role of the tax …

The income distribution in many developed countries widened dramatically from 1970 to
2000. Some scholars argue that income inequality contributes to a host of social ills by …

Tax systems in developing countries, like those in more developed countries, face both new
challenges and new possibilities as a result of technological change. In developing countries…

The importance of institutions in the processes of economic growth and development is now
well recognized. 1 Despite the consensus about their significance, our understanding of …

People use a variety of simplifying mental devices to organize and describe complex
realities. These devices-call them" models" and" metaphors"-are

This module examines the use of tax incentives to encourage investment and growth in
developing countries. The conventional wisdom is that tax incentives, particularly for foreign …

We consider in this paper how emerging countries may in practice best design and develop
tax policies, given the complex economic and political environments they face. After an …

When tax scholars explore how taxation influences inequality, they focus on how tax systems
may alter the after-tax distribution of in-come or wealth, either directly through government …

This paper is preliminary document for circulation at the “Workshop on Tax Incentives and
Base Protection”(New York, 23-24 April 2015) to stimulate discussion and critical comments. …