01631cas a2200241 a 4500 AALejournalIMF008110 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451960327 1018-5941 BD-DhAAL BD-DhAAL Stella, Peter. Tax Farming : A Radical Solution for Developing Country Tax Problems? / Peter Stella. Washington, D.C. : International Monetary Fund, 1992. 1 online resource (26 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 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. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1992/070 Full text available on IMF http://elibrary.imf.org/view/journals/001/1992/070/001.1992.issue-070-en.xml IMF e-Library