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Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.

Government spending policy --- Business Taxes and Subsidies --- Consumption taxes --- Income and capital gains taxes --- Income tax --- Personal Finance -Taxation --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Personal income tax --- Public finance & taxation --- Public Finance --- Revenue administration --- Revenue --- Spendings tax --- Tax incentives --- Taxation --- Taxation, Subsidies, and Revenue: General