01702cas a2200241 a 4500 AALejournalIMF012138 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475510294 1018-5941 BD-DhAAL BD-DhAAL Keen, Michael. Taxation and Development : Again / Michael Keen. Washington, D.C. : International Monetary Fund, 2012. 1 online resource (30 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 Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of 'big ideas' in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on 'informality' is decidedly limited. It also asks whether ideas of 'state building' emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2012/220 Full text available on IMF http://elibrary.imf.org/view/journals/001/2012/220/001.2012.issue-220-en.xml IMF e-Library