Lessons of tax reform
In: A World Bank publication
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In: A World Bank publication
In: Climate policy, Band 14, Heft 2
ISSN: 1752-7457
In: Climate policy, Band 14, Heft 2, S. 187-208
ISSN: 1752-7457
In: World Bank Policy Research Working Paper No. 4315
SSRN
Working paper
SSRN
Working paper
In: Journal of development economics, Band 73, Heft 2, S. 643-673
ISSN: 0304-3878
In: Policy and Research Series, 2
The authors of this report argue that governments of many developing countries pay insufficient attention to the effects of the tax system on incentives to produce and invest. The report shows that tax reform is warranted when it strengthens the role of the price mechanism in allocation resources. It identifies a series of measures that can rationalize and simplify existing tax regimes, all of which are administratively feasible in sub-Saharan Africa
World Affairs Online
SSRN
Working paper
In: Policy research working paper 3477