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During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part...

In Swaziland, government tax revenue has remained broadly stable over the past decade at a level...

Many developing and emerging countries do not fully pass-through increases in international fuel...

In recent years, the IMF has released a growing number of reports and other documents covering...

Conventional wisdom has it that the value-added tax is not a suitable instrument for lower-level...

The IMF Working Papers series is designed to make IMF staff research available to a wide...