Institutional Elements of Tax Design and Reform

This is a collection of papers that study the constraints on fiscal systems, imposed by problems of institutions, administration, and incentives in developing, and post-Socialist economies. Chapter two focuses on the administration of indirect taxa...

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Bibliographic Details
Main Author: McLaren, John
Format: Publication
Language:English
en_US
Published: Washington, DC: World Bank 2013
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/2003/01/2166851/institutional-elements-tax-design-reform
http://hdl.handle.net/10986/15170