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The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal...

This paper quantifies the variability of tax elasticities in Lithuania using two alternative...

Amid increased size and complexity of the banking industry, operational risk has a greater...

A dozen countries had weak institutions in 1960 and yet sustained high rates of growth...

In 2005, the German government announced a far-reaching fiscal adjustment program. This paper...

This paper provides an overview of full and partial allowance for corporate equity (ACE) tax...