This report investigates how tax structures can best be designed to support GDP per capita growth.

First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-rangin

Evaluation of the unique conditions that apply to developing nations and an examination of their impact on both the kinds of taxes that may be raised and the ef

A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspect

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation