Fiscal Reform and Structural Change in Developing Countries

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Focusing on the impact of fiscal reform in developing countries during the 1980s and early 1990s, this book combines qualitative and quantitative analyses to explore tax reform experiences. It highlights how fiscal reform contributes to stabilization and structural changes while examining the influence of these policies on fiscal deficits across various tax systems. The authors also investigate the factors leading to the convergence of tax systems globally among developing nations.