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Sustainable development requires a good tax system

In: Taxation and Development: The Weakest Link?

Author

Listed:
  • Jorge Martinez-Vazquez
  • Richard M. Bird
Abstract
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.

Suggested Citation

  • Jorge Martinez-Vazquez & Richard M. Bird, 2014. "Sustainable development requires a good tax system," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 1, pages 1-24, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:15750_1
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    File URL: https://www.elgaronline.com/view/9781783474325.00006.xml
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    References listed on IDEAS

    as
    1. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
    2. -, 2012. "Decentralization and reform in Latin America: improving intergovernmental relations," Copublicaciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 2028 edited by Edward Elgar.
    3. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638, September.
    4. Odd-Helge Fjeldstad, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series wp-2013-010, World Institute for Development Economic Research (UNU-WIDER).
    5. Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008. "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
    6. Mr. Michael Keen, 2012. "Taxation and Development: Again," IMF Working Papers 2012/220, International Monetary Fund.
    7. repec:idq:ictduk:13683 is not listed on IDEAS
    8. Alberto Alesina & Paola Giuliano & Bryony Reich, 2021. "Nation-Building and Education," The Economic Journal, Royal Economic Society, vol. 131(638), pages 2273-2303.
    9. Richard M. Bird & James M. Poterba & Joel Slemrod (ed.), 2005. "Fiscal Reform in Colombia: Problems and Prospects," MIT Press Books, The MIT Press, edition 1, volume 1, number 026202585x, April.
    10. Cardoso, José Luís & Lains, Pedro, 2009. "Paying for the liberal state : the rise of public finance in nineteenth century Europe," IFCS - Working Papers in Economic History.WH wp09-03, Universidad Carlos III de Madrid. Instituto Figuerola.
    11. Lawrence Kenny & Stanley Winer, 2006. "Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 181-215, May.
    12. Cardoso,José Luís & Lains,Pedro (ed.), 2010. "Paying for the Liberal State," Cambridge Books, Cambridge University Press, number 9780521518529, September.
    13. Timothy Besley & Torsten Persson, 2011. "Pillars of Prosperity: The Political Economics of Development Clusters," Economics Books, Princeton University Press, edition 1, number 9624.
    14. repec:idq:ictduk:12795 is not listed on IDEAS
    15. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
    16. Boadway, Robin, 2012. "From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262017113, April.
    17. Jorge Martinez-Vazquez & François Vaillancourt (ed.), 2011. "Decentralization in Developing Countries," Books, Edward Elgar Publishing, number 14175.
    18. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
    Full references (including those not matched with items on IDEAS)

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