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|z 9781451960327
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Stella, Peter.
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|a Tax Farming :
|b A Radical Solution for Developing Country Tax Problems? /
|c Peter Stella.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1992.
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|a 1 online resource (26 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a Systemic tax administration problems in many developing countries have led to a search for radical solutions. One such proposed solution is tax farming. Tax farming is a system wherein the right to collect taxes is auctioned off to the highest bidder. An analysis of the historical experience with tax farming shows that its purported administrative efficiency is largely illusory. While certain aspects of tax administration may be suitable for privatization, the classic form of tax farming would appear to have little attraction for a modern state concerned with justice and equity.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 1992/070
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1992/070/001.1992.issue-070-en.xml
|z IMF e-Library
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