The module considers tax system design and tax policy issues relevant to emerging and developing economies. It examines tax policy and design issues regarding the choice of taxes, expanding the tax base, expanding the tax net, encouraging taxpayer compliance and strengthening administrative capacity. In this context it considers the political economy of direct and indirect taxes, the incidence of taxation, fiscal federalism and the impact of tax treaties. It will also look at options for reform of existing systems and for improving tax administration and collection in emerging and developing economies.
3,000-4,000 word essay