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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Bibliographic Details
Main Author: Gordon, Roger H (Roger Hall), 1949-
Corporate Author: National Bureau of Economic Research
Other Authors: Li, Wei, 1964-
Format: Book
Language:English
Published: Cambridge, Mass. : National Bureau of Economic Research, c2005
Series:Working paper series (National Bureau of Economic Research) ; working paper no. 11267
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Massachusetts Institute of Technology

Holdings details from Massachusetts Institute of Technology
Call Number: H11.N27534 no.11267