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Two possible tax policy strategies for the NIS are: (1) an optimal nondistortionary tax structure...

Fiscal performance in Latin America looks much improved this decade compared to the 1980s or...

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes...

This paper examines the role of tax administration in developing countries from an economic...

This Selected Issues paper on Togo examines the banking sector in Togo. It describes the nature...

This paper highlights key macroeconomic issues related to VAT harmonization. A model is developed...