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A tax on gross assets has been introduced in some developing countries where several factors...

This Manual, which updates the first edition published in 1986, is a major advance in the...

This report highlights the growth and macroeconomic policies in Malawi, and also analyzes the...

A comprehensive guide to income tax legislation, this book is the second of two volumes dealing...

The IMF Working Papers series is designed to make IMF staff research available to a wide...

Considering the need to broaden the tax base and to increase tax revenue in an efficient,...