There has been a recent resurgence of interest in the relationship between income inequality and growth, manifested in a number of important publications. In parallel with this, concern with the impact of economic reform and globalization on developing countries has led to an upsurge of interest...

The past two decades have witnessed widespread attempts to reform tax structures in developing countries. As the relatively small formal sector limits the base for taxes on income, the major reform is to replace trade taxes with sales taxes. To the extent that this has involved rationalisation...