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This paper discusses how the structure of the tax system affects its progressivity. It suggests a...

This paper evaluates elements of a comprehensive reform of the Italian tax system. Reform options...

This paper presents and discusses the estimates of the present value of corporate profits in the...

This paper proposes reforms to the discount rates used by the Bank and the Fund to (a) calculate...

Review of the Method of Valuation of the SDR

This paper examines the challenges and policy options after hyperinflation in Zimbabwe. The paper...