International Comparisons of Government Expenditure /

Many studies on International tax compaisons have been undertaken since the early 1970s. While controversial, such studies have facilitated more subtle comparisons of a country's tax performance than would be afforded by focusing on its simple tax ratio.

Bibliographic Details
Main Author: Heller, Peter
Other Authors: Tait, Alan
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 1982.
Series:Occasional Papers; Occasional Paper ; No. 1982/001
Online Access:Full text available on IMF