Template-type: ReDIF-Paper 1.0
Author-Name: Richard M. Bird
Author-Email:
Author-Homepage:
Author-Workplace-Name: International Studies Program. Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage: https://icepp.gsu.edu/
Title: The BBLR Approach to tax Reform in Emerging Countries
Abstract:Fiscal experts have years proposed a holy trinity of tax reform options for developing countries: broader bases,
lower rates, and better administration.  The review in this paper of fifty years of experience auggests 
that what might be called the BBLR approach-- broader bases and lower rates -- to tax structure reform holds up fairly well.
Nonetheless, some qualifications to the basic BBLR approach are suggested and the continuing fundamental importance of 
understanding and improving tax administration is stressed.
Keywords:tax reform, tax bases, tax rates, tax administration
Length: 35 pages
Creation-Date: 2008-12-01
File-URL:http://icepp.gsu.edu/files/2015/03/ispwp0804.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0804