The purpose of the paper is to discuss some aspects of the second best taxation in developing economies in relation to the analysis of tax reforms. A brief intuitive review of indirect taxation in the second best is presented first. The insights are then used for the analysis of tax reforms in the distributional content of a developing economy. The most important stylized feature is the division of the economy into a rural and an urban sector. The...
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INFORMATION
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1984/12/31
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Document de travail départemental
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CPD8514
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1
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1
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2017/11/19
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Disclosed
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A framework for tax reforms in developing economies with two sectors
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urban sector