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This paper considers how a tax on financial transactions could be applied to three broad and...

The International Financial Statistics Yearbook, usually published in September, contains...

The global financial and economic crisis presents major challenges for tax agencies. With the...

This note reflects macroeconomic and fiscal forecasts presented with the April 2009 World...

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism...

The International Financial Statistics Yearbook, usually published in September, contains...