Tax reform in developing countries / Malcolm Gillis, editor.

Based on papers presented at a conference held in Washington in Apr. 1988; sponsored by the Center for International Development Research (CIDR) of the Institute of Policy Sciences at Duke University.

Includes bibliographical references and index.

Introduction / Malcolm Gillis -- Towards a taxanomy for tax reform / Malcolm Gillis -- Lessons of tax reform from the experiences of Uruguay, Indonesia, and Chile / Arnold C. Harberger -- Analysis and reform of the Colombian tax system / Charles E. McLure, Jr. -- Comprehensive tax reform: the Indonesian experience, 1981-1988 / Malcolm Gillis -- The political economy of Jamacian tax reform / Roy Bahl -- The tax mission to Japan, 1949-50 / Carl S. Shoup -- Tax changes before tax policies: Sri Lanka, 1977-88 / Glenn P. Jenkins -- Retrospectives on tax missions to Venezula (1959), Brazil (1964), and Liberia (1970) / Carl S. Shoup -- The administrative dimension of tax reform in developing countries / Richard M. Bird -- Lessons for LDCs of U.S. income tax reform / Charles E. McClure, Jr. -- On the computable general equilibrium models to facilitate tax, tariff, and other policy reforms in less developed countries / Edward Tower and Thomas Loo -- Risk, politics, and tax reform: lessons from some Latin America experiences / William Archer -- A political scientist looks at tax reform / Robert H. Bates -- Tax reform: lessons from postwar experience in developing nations / Malcolm Gillis -- Appendix I. Agenda: the conference on lessons from fundamental tax reform in developing countries, Aril 22-23, 1988.

This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.

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