Tax structure in developing countries : many puzzles and a possible explanation /
"Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GDP is surprisingly small compared with that in developed economies. Taxes on labor income play a minor role. Taxes on consumption are important, but effective tax rates vary dramatically by firm,...
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Format: | Book |
Language: | English |
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Cambridge, Mass. :
National Bureau of Economic Research,
c2005
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Series: | Working paper series (National Bureau of Economic Research) ;
working paper no. 11267 |
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Internet
This item is not available through BorrowDirect. Please contact your institution’s interlibrary loan office for further assistance.Massachusetts Institute of Technology
Call Number: |
H11.N27534 no.11267 |
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