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This paper examines the macroeconomic effects of tax changes during fiscal consolidations. We...

Zambia: Selected Issues

Measuring the size of the underground economy is obviously a difficult task. This paper reviews...

Singapore's recent economic performance has been impressive, underpinned by prudent macroeconomic...

The structure of Japan's corporate income tax system is broadly in line with those of other G7...

This paper reviews the tax policy debate in the United States on the move of the corporation tax...