Fiscal federalism dimensions of tax reform in developing countries
By: Robin Boadway, Sandra Roberts, Anwar Shah.
Contributors: Roberts, Sandra, 1962-; Shah, Anwar.; World Bank. Public Economics Division.
Series: Policy research working paper ;; 1385; Policy research working papers ;; 1385.
Publisher: World Bank, Policy Research Dept., Public Economics Division
Published: 1994
Place of publication: Washington, DC
Language: eng
Number of pages: 29
Subjects: Taxation -- Developing countries.; Intergovernmental fiscal relations -- Developing countries.; Fiscal policy -- Developing countries.
Notes: Includes bibliographical references (p. 29).
Cover title.
"This paper presents economic principles and practical guidelines for the assignment of revenue raising responsibilities among different levels of government for countries with more than one level of government. It also outlines tax harmonization and coordination strategies to avoid inefficiencies and inequities arising from decentralization of revenue raising authority."
"November 1994."