Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister for

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

Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, le

Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.