Fiscal Reform and Structural Change in Developing Countries

GUILLERMO PERRY is Chief Economist for the Latin America and Caribbean region of the World Bank. He has been Minister of Finance and Public Credit, Minister of Mining and Energy, and director of two leading economic think-tanks in Colombia: FEDESARROLLO and CEDE. He has published a number of books on structural reform and economic policy. - JOHN WHALLEY has worked extensively in the tax and other policy areas, and is known for work on developing countries. A Research Associate of the National Bureau of Economic Research, he holds positions at the University of Western Ontario, Canada, and the University of Warwick, England. He is also a Fellow of the Econometric Society. - GARY MCMAHON is a Consultant at the World Bank, Washington.

• Notes on the Contributors Fiscal Reform and Structural Change: Macroeconomic, Political Economy, and Thematic Issues; G.Perry, G.McMahon & G.Rozenwurcel Tax Incidence in Colombia: A General Equilibrium Analysis; A.Lora & A.M.Herrera Fiscal Reform, Stabilization and Structural Adjustment in Colombia; G.Perry & A.M.Herrera General Equilibrium Calculation of Tax Collection Costs for Border and Domestic Taxes: The Case of the Philippines; R.L.Clarete & B.Diokno Tax Reform and Structural Adjustment in the Indian Federation; A.Sarma Macroeconomic Adjustment and Tax Reform in Developing Countries; G.McMahon & K.Schmidt-Hebbel The Theory and Practice of Trade Reform: A Public Economics Perspective; S.Devarajan & A.Panagariya Taxation and Economic Structure; V.Tanzi Environmental and Sustainable Development Taxation; A.Pasco-Font Tax Structure and Problems in Rapidly Growing Economies; K.Choi & K.Roh Tax Incentives and Economic Development; T.Kwack & I.Yoo Index