More than Revenue: Taxation as a Development Tool (Executive Summary)
Corbacho, Ana; Fretes Cibils, Vicente; Lora, Eduardo
This executive summary presents the argument for using taxation as a development tool rather than simply a source of revenue. It also touches on some of the problem areas in tax systems including evasion, regressive personal income tax structures, and the failure to use taxes to improve environmental quality and general well-being. Together, this summary and the table of contents of the book provide just a taste of the rich information and valuable policy implications that distinguish this year's edition of the DIA.