The Impact of Macroeconomic Policieson the Level of Taxation (andon the Fiscal Balance) in Developing Countries /

In recent years the level of taxation of many developing countries has changed dramatically over relatively short periods. These changes are too large and too sudden to attribute fully to a deterioration in tax administration or to changes in the traditional determinants of tax levels. The paper arg...

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Главный автор: Tanzi, Vito
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 1988.
Серии:IMF Working Papers; Working Paper ; No. 1988/095
Online-ссылка:Full text available on IMF