English, Article, Journal or magazine article edition: The BBLR Approach to tax Reform in Emerging Countries Richard M. Bird

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Bookmark: http://trove.nla.gov.au/version/66587
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • The BBLR Approach to tax Reform in Emerging Countries
Author
  • Richard M. Bird
Physical Description
  • preprint
Notes
  • Fiscal experts have years proposed a holy trinity of tax reform options for developing countries: broader bases, lower rates, and better administration. The review in this paper of fifty years of experience auggests that what might be called the BBLR approach-- broader bases and lower rates -- to tax structure reform holds up fairly well. Nonetheless, some qualifications to the basic BBLR approach are suggested and the continuing fundamental importance of understanding and improving tax administration is stressed.
  • tax reform, tax bases, tax rates, tax administration
  • RePEc:ays:ispwps:paper0804
Language
  • English
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