01662cas a2200253 a 4500 AALejournalIMF007687 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451845341 1018-5941 BD-DhAAL BD-DhAAL Zee, Howell. Tax Policy for Emerging Markets : Developing Countries / Howell Zee, Vito Tanzi. Washington, D.C. : International Monetary Fund, 2000. 1 online resource (34 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate income tax, the value-added tax, excises, and import tariffs. It provides a review of the rote of tax incentives in these countries, and identifies some policy challenges posed by the globalization of the world economy. Mode of access: Internet Tanzi, Vito. IMF Working Papers; Working Paper ; No. 2000/035 Full text available on IMF http://elibrary.imf.org/view/journals/001/2000/035/001.2000.issue-035-en.xml IMF e-Library