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Tuesday, January 29, 2008

Bird & Zolt on Technology and Taxation in Developing Countries

Richard M. Bird (Toronto) & Eric M. Zolt (UCLA) have posted Technology and Taxation in Developing Countries: From Hand to Mouse on SSRN.  Here is the abstract:

Tax systems in developing countries, like those in more developed countries, face both new challenges and new possibilities as a result of technological change. In developing countries, taxpayers and tax administrations must cope with more difficult environments with fewer resources. Some issues (such as privacy, the benefits and costs of public/private partnerships, and corruption) are common to both developing and developed countries, but differ in relative importance in particular countries. Other issues (such as how new technology may or should influence the way a country's tax system or particular taxes are designed and administered) may be more important in developing countries. This paper examines the issues facing developing countries from technological changes and provides some promising examples of technological innovation and application in tax administration and tax policy.

http://taxprof.typepad.com/taxprof_blog/2008/01/bird-zolt-on-te.html

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Comments

If you look at the IMF, World Bank latest gdp ppp per capita statistics you will find that Greece is on top of Japan, Germany, France Italy, etc. How can you say that Greece is not a wealthy country? Again look at the IMF, World Bank latest GDP PPP Per Capita Statistics and you will be surprised how wealthy Greece is!

Posted by: Jack | Feb 1, 2008 7:24:52 PM