Eric M. Zolt and Richard M. Bird (UCLA School of Law and University of Toronto – Joseph L. Rotman School of Management) have posted Tax Policy in Emerging Countries (Environment and Planning C: Government and Policy, Vol. 26, pp. 73-86, 2008) on SSRN. Here is the abstract:
We consider in this paper how emerging countries may in practice best design and develop tax policies, given the complex economic and political environments they face. After an overview of what tax systems look like around the world, we discuss the principal objectives that countries may attempt to achieve through tax policy. We conclude by considering the broad political economy context within which tax policy and development issues must be designed and implemented. Our aim is to set out some of the basic issues facing tax policy in emerging countries and to outline some key elements that should be considered in designing the best feasible tax structure for any particular country at a particular time.