Developing countries receive a lot of advice on how to create a tax system that will advance the well-being of their residents. Some commentators stress policies that they believe will promote economic growth without much regard for traditional concepts of tax justice. Other commentators put the emphasis on achieving a fair distribution of economic rewards. Still others believe that the two goals are closely linked. They suggest that the countries most likely to be successful in their development efforts are those that both promote economic growth and promote a fair distribution of the fruits of that growth. Most commentators believe that the advice ought to be tailored to the level of development of the country in question.
Not all of the contributors to this web site are likely to agree on the details of their advice for developing countries. The common thread is that the advice they give is what they believe is right, untainted by the hope of commercial advantage.
Michael J. McIntyre, Wayne State University Law School
Contributing Editors. . .
Brian J. Arnold, London, Ontario
Linda Beale, Wayne State University Law School
Richard M. Bird, University of Toronto
Hamid Bouad, former Secretary, UN Group of Experts
Kim Brooks, University of British Colombia Faculty of Law
Allison Christians, University of Wisconsin Law School
Rick Krever, Taxation Law and Policy Research Institute, Monash University
Tizhong Liao, International Taxation Department, People's Republic of China
Geerten M.M. Michielse, Director, Centre for Taxation and Public Governance, Utrecht University
Richard D. Pomp, University of Connecticut Law School
Alan Schenk, Wayne State University Law School