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3Guinea - Opportunities for Enhanced Domestic Revenue Mobilization : Value-Added Tax and Excise Taxesby World Bank“…. The International Monetary Fund (IMF) and the European Union are supporting authorities with direct tax…”
Published 2019
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4“… are considered to pose major risk to the direct tax base of many countries and developing countries…”
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5“…. While direct tax replacement appears to be more desirable in terms of efficiency gains and translates…”
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6by World Bank Group“… contributions by direct tax sources. Therefore, there is an immediate need for advancing tax…”
Published 2016
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7by World Bank“… in the effective indirect tax rate; (d) an increase in direct tax rate; (e) an increase…”
Published 2012
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8“… only when there are no direct taxes and no proportional intermediation cost: otherwise…”
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9“… transfers in-kind) inequality reduction effectiveness. Direct taxes are progressive…”
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10by Essama-Nssah, B.“…The difficulties faced by many developing countries in raising revenue from direct…”
Published 2012
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11Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb“… regimes, proportion of indirect and direct taxes in total revenue is more than in case of democracy…”
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12by Moller, Lars Christian“… of effective policies of fiscal redistribution. In Colombia, meanwhile, direct taxes, indirect taxes…”
Published 2012
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13“… of the fiscal interventions—direct transfers and direct taxes lower the national…”
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14“… studies, which are typically limited to the assessment of the impact of direct taxes…”
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15by Moller, Lars Christian“… redistribution. In Colombia, meanwhile, direct taxes, indirect taxes, and monetary transfers hardly…”
Published 2017
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16“… to the type of tax—a significant loss for indirect but not for direct taxes—and the considered…”
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17“… are unequalizing and poverty-increasing, direct taxes on personal income are equalizing…”
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18by Zaidi, Salman“… due to the very high redistributive impact of direct taxes and public transfers…”
Published 2012
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19“…, driven by social spending on education and health, and complemented by direct taxes…”
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20by World Bank“… direct taxes while encouraging labor market formality. Low domestic revenue…”
Published 2015
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