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To Render Unto Caesar: Tax Policy for Developing Countries

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Publication Date: January 2008

Publisher(s): Heritage Foundation (Washington, D.C.)

Author(s): Terry Miller

Series: Heritage Lecture

Topic: Banking and finance (Taxation and tax policy)

Keywords: Trade and foreign aid; Terry Miller; tax policy; Trade

Type: Speech

Coverage: United States

Abstract:

No tax policy is likely to succeed (certainly not in a democracy) unless basic questions of fairness and justice are answered to the satisfaction of the population as a whole. Governments that make the tax process as simple, as honest, as transparent, and as fair as possible will bring benefits both spiritual and economic to their people.