Fiscal Reform and Structural Change in Developing Countries analyzes the experience of countries involved in major tax reforms in the 1980s and first half of the 1990s by a combination of qualitative and quantitative country studies and over-arching thematic studies. The emphasis is on the role of fiscal reform in stabilization and structural change, as well as the effects that policy for stabilization and, especially, structural change can have on the fiscal deficit under different types of tax systems. The authors then analyze the reasons for the convergence of tax systems around the developing world.

RICHARD M. BIRD Professor of Economics, University of Toronto, Canada
ROBIN BROADWAY Sir Edward Professor of Economics, Queen's University, Ontario Canada
OMAR O. CHISARI Director of the Instituto de Economia Universidad de la Empresa, Lima, Argentina
NGEE-CHOON CHIA Senior Lecturer, Department of Economics, National University of Singapore
CATHERINE ENOH Technical Advisor to the Ministry of Planning and Industrial Development, Côte d'Ivoire
EPHREM ENOH Economic and Financial Adviser to the Prime Minister of Côte d'Ivoire
KOFFI EDME Technical Adviser to the Ministry of Planning and Industrial Development, Côte d'Ivoire
SANDRA ROBERTS formerly a Consultant at the World Bank
GUILLERMO ROZENWURCEL Professor, School of Economics, University of Buenos Aires
ANWAR SHAH Principal Evaluation Officer, World Bank
HORACIO SOBARZO Director of the Centre for Economic Studies, El Colegio de Mexico
CARLOS M. URZUA Professor, El Colegio de Mexico

Notes on the Contributors Introduction; G.Perry & J.Whalley Tax Reform, Tax Compliance and Factor Mobility: A CGE Model for Argentina; O.O.Chisari Fiscal Reform and Macroeconomic Stabilization in Argentina; G.Rozenwurcel Interactions Between Trade and Tax Reform in Mexico: Some General Equilibrium Results; H.Sobarzo An Appraisal of Recent Tax Reforms in Mexico; C.M.Urzúa A CGE Model of the Ivory Coast; E.Enoh, C.Enoh & E.Koffe Fiscal Reform and Structural Adjustment in Côte d'Ivoire; E.Enoh, C.Enoh & E.Koffe Using a Computable Equilibrium (CGE) Model to Evaluate the Singapore Tax System; C.N.Choon Fiscal Federal Dimensions of Tax Reform in Developing Countries; R.Broadway, S.Roberts & A.Shah Tax Incentives for Investment in Developing Countries; R.M.Bird Index