01845cas a2200253 a 4500 AALejournalIMF009706 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451868371 1018-5941 BD-DhAAL BD-DhAAL Khan, Tehmina S. Tax Policy : Recent Trends and Coming Challenges / Tehmina S. Khan, John Norregaard. Washington, D.C. : International Monetary Fund, 2007. 1 online resource (59 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 provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global and regional developments with respect to tax rates and revenue ratios over the last some 20 years, and discusses selected structural reform initiatives that have been high on the policy agenda over this period. In particular, it focuses on developments relating to experiments with the restructuring of corporate tax, the impact of corporate taxes on FDI, key reform initiatives including dual income taxes and flat taxes, as well as the worldwide spread of the VAT and policy developments associated with climate change and natural resource taxation. Mode of access: Internet Norregaard, John. IMF Working Papers; Working Paper ; No. 2007/274 Full text available on IMF http://elibrary.imf.org/view/journals/001/2007/274/001.2007.issue-274-en.xml IMF e-Library