Glenn P. Jenkins

Reengineering Tax Systems in Low-Income Countries: An Application to Nepal Glenn P. Jenkins 1st edition

This book evolved out of a series of fiscal studies prepared by a team from Harvard University of which the author was the director. It analyzes the many constraints and economic characteristics found in low-income countries that affect that type of modern tax system that can work in these countries. It specifically looks at Nepal and reengineering the tax system there in terms of policy and administration.