TY  - BOOK
AU  - Shalizi, Zmarak
ED  - Banco Mundial
TI  - Lessons of tax reform
SN  - 0-8213-1906-X
U1  - 336.205 
PY  - 1991///
CY  - Washington, D.C.
PB  - World Bank
KW  - REFORMA TRIBUTARIA
KW  - BANCO MUNDIAL
KW  - PAISES EN DESARROLLO
KW  - ESTUDIOS DE CASOS
KW  - REFORMA FISCAL
KW  - TERCER MUNDO
KW  - APLICACIONES
KW  - CASOS PRACTICOS
KW  - BIRF
N1  - Incluye bibliografía; Preface -- Executive summary -- Introduction -- 1. What is involved in tax reform? -- 2. Tax reform strategies and experience -- 3. World Bank advice and adjustment lending -- 4. Conclusions and recommendations -- Selected bibliography -- Boxes -- Tables
N2  - Tax reform has emerged as an important component of fiscal adjustment and now plays a major role in the World Bank ' s dialogue with member countries. This paper provides a concise synthesis of current thinking and practice on tax reform in developing countries. The Bank ' s growing provision of tax reform advice and its growing use of loan conditions related to tax reform are reviewed. The future directions of the Bank ' s country economic and sectoral work, its operational lending (adjustment and nonadjustment), and its research on tax policy issues are outlined. The system of general taxes administered at the national level is the principle emphasis. Sectoral, implicit and social security tax issues are not covered
ER  -