Introduction: Overview of Tax Policy in Developing Countries. Roger H. Gordonrn1. Development-Oriented Tax Policy. Joseph E. Stiglitzrn2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries. Roger H. Gordonrn3. Tax Policy in Argentina: Between Solvency and Emergency. Oscar Cetr?ngolo and Juan Carlos G?mez Sabainirn4. Tax System Reform in India. M. Govinda Rao and R. Kavita Raorn5. History of Russian VAT. Sergei Koulayevrn6. Tax Reform in Kenya: Policy and Administrative Issues. Nada O. Eissa and William Jackrn7. Korea?? Tax System: A Growth-Oriented Choice. Joosung Junrn8. Tax Structure and Tax Burden in Brazil: 1980??004. Jos