The purpose of this topic guide is to provide an overview of taxation and other revenue and their role in the economy. In particular, it summarises relevant economic concepts, analytical tools and other issues in the area of taxation in developing countries. This topic guide explores what we know about tax systems and revenue performance in developing countries and investigates the challenges for developing countries in reforming their tax systems.
Granger, H. Economics Topic Guide: Taxation and Revenue. (2013) 55 pp.