发展中国家的税收对传统观点的近期研究与挑战.pdf

TAXATION IN DEVELOPING COUNTRIES: SOME RECENT SUPPORT AND CHALLENGES TO THE CONVENTIONAL VIEW 1 2 Reuven Avi-Yonah and Yoram Margalioth ABSTRACT The general advice of international institutions such as the IMF and the World Bank given to developing countries over the past few decades has been to replace trade taxes with domestic consumption taxes, particularly value-added tax (VAT) and to maintain relatively high corporate income tax rates. This paper reviews recent literature that supports and challenges this conventional view. INTRODUCTION The seminal work on the subject of taxation and development was done by Burgess and Stern (1993), who reviewed previous literature and presented what is still, 13 years later, regarded as conventional wisdom. According to their view, developing countries should have an indirect tax system based on the following elements: (i) a VAT, with one or two 1 University of Michigan Law School. 2 Tel Aviv University Faculty of Law. This paper was presented at the 1st OECD INTR Conference, which took place in November 2006 at the University of Michigan Law School. We would like to thank the participants for their valuable comment. 2 Tax Development, Review [20-Dec-06 rates and some exemptions; (ii) excises on alcohol, tobacco, petroleum products and some luxury goods; and (iii) direct support for certain groups, possibly through subsidized rations. Such a system may be supplemented by temporary tariffs to maintain revenue, or to protect infant industries when justifiable. They strongly support the common move that has taken place,