全球智库信息集成服务系统(G2TT): Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w11661
来源ID	Working Paper 11661
	Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations
	Roger Gordon; Wei Li
发表日期	2005-10-03
出版年	2005
语种	英语
摘要	Observed economic policies in developing countries differ sharply both from those observed among developed countries and from those forecast by existing models of optimal policies. For example, developing countries rely little on broad-based taxes, and make substantial use of tariffs and seignorage as nontax sources of revenue. The objective of this paper is to contrast the implications of two models designed to explain such anomalous policies. One approach, by Gordon-Li (2005), focuses on the greater difficulties faced in poor countries in monitoring taxable activity, and explores the best available policies given such difficulties. The other, building on Grossman-Helpman (1994), presumes that political-economy problems in developing countries are worse, leading to worse policy choices. The paper compares the contrasting theoretical implications of the two models with the data, and finds that the political-economy approach does poorly in reconciling many aspects of the data with the theory. In contrast, the forecasts from Gordon-Li model are largely consistent with the data currently available.
主题	Public Economics ; Taxation ; Development and Growth ; Development ; International Economics ; Trade ; International Factor Mobility
URL	https://www.nber.org/papers/w11661
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/569307
推荐引用方式 GB/T 7714	Roger Gordon,Wei Li. Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations. 2005.

条目包含的文件
文件名称/大小	资源类型	版本类型	开放类型	使用许可
w11661.pdf（197KB）	智库出版物		限制开放	CC BY-NC-SA	浏览