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Tax administration reforms can play an important role in fiscal adjustment. This role is examined...

During the 1990s, a failure to collect social contributions in Central and Eastern European...

Two methods of calculating the value-added tax (VAT) base, using production and consumption data,...

The paper provides an overview of revenue administration reforms implemented in Middle Eastern...

This article is an empirical analysis on tax collections in the Philippines. The tax system is...

This paper focuses on the macroeconomic and budgetary impact of tax reforms in a New Keynesian...