Inhaltsangabe
Fiscal Reform and Structural Change in Developing Countries analyzes the experience of countries involved in major tax reforms in the 1980s and first half of the 1990s by a combination of qualitative and quantitative country studies and over-arching thematic studies. The emphasis is on the role of fiscal reform in stabilization and structural change, as well as the effects that policy for stabilization and, especially, structural change can have on the fiscal deficit under different types of tax systems. The authors then analyze the reasons for the convergence of tax systems around the developing world.
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Über die Autorin bzw. den Autor
Guillermo Perry is Chief Economist at the Latin American and Caribbean World Bank.
John Whalley is a professor at the University of Western Ontario, Canada, and at the University of Warwick.
Gary McMahon is a consultant at the World Bank in Washington, DC.
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