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This paper reexamines the relationship between aid and domestic tax revenues using a more recent...

The ever-increasing digitalization of businesses has accelerated the need to address the many...

This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD)...

This paper studies an optimal tax problem for a small open economy where collecting taxes is...

Following renewed academic and policy interest in the destination-based principle for taxing...

This paper presents a new database of fiscal consolidations for 14 Latin American and Caribbean...