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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Format: | Publication |
Language: | English en_US |
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Washington, DC: World Bank
2013
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Online Access: | http://documents.worldbank.org/curated/en/2003/01/2166851/institutional-elements-tax-design-reform http://hdl.handle.net/10986/15170 |