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The Q&A in this issue features seven questions about emerging markets and the financial crisis...

This paper sets out some tools for understanding the performance of the value added tax (VAT)....

This technical note describes the importance of a taxpayer compliance program. Improving tax...

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax...

Tax evasion is universal. It depends on the economic and tax structures, types of income, and...

Tax amnesties have frequently been justified as politically popular ways to generate increases in...