Tax reform in developing countries (Английский)

The eight case-study countries in this report--Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, Turkey--provide a laboratory for studying tax reform in practice. The countries vary not only in per capita income but also in the context within which tax reform takes place. They undertook different types of reform and the outcome differed. Several lessons emerge: 1) Although all countries are often forced to sacrifice the optimal tax structure...
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