| 000 -LEADER | |
|---|---|
| fixed length control field | 01151nam a22001457a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Kleven, H., Khan, A. and Kaul, U. |
| 245 ## - TITLE STATEMENT | |
| Title | Taxing To Develop: When ‘Third-Best’ Is Best |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | London |
| Name of publisher | International Growth Brief |
| Year of publication | 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 8p. |
| 490 ## - SERIES STATEMENT | |
| Series statement | Growth Brief | STATE | April 2016 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Inability to tax is both a symptom and cause of underdevelopment. In countries with large informal economies, tax policies must account for gaps in monitoring, reporting, and administration to overcome barriers to tax enforcement and collection. Developing country governments are often characterised by poor public service delivery. Without the benefits of public goods and services, citizens have few incentives to pay taxes. This brief presents a rethinking of tax policy. Traditional tax models assume a ‘second-best’ approach where, in the absence of perfect information (‘first-best’ conditions), tax authorities face some informational barriers to tax collection. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Tax |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/taxing-to-develop-when-third-best-is-best-igc-growth-brief-april-2016.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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