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This paper provides an overview of the recent revenue performance in the Baltics, Russia, and...

Pakistan's economic performance has been marred by persistently high fiscal deficits which have...

This paper makes a new attack on the old problem of measuring horizontal inequity in the income...

This paper reviews issues related to the introduction of a value-added tax in the United States....

This paper studies the fiscal restructuring of the first half of the 1990s in the major...

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