The chapters in this volume fall into four groups. The first three chapters are on general issues in value added taxation : choices to be made in selecting a particular type of value added tax (VAT), effects...
Comparative work on income taxes in developing countries has commonly looked at average tax rates. These rates are often constructed by dividing revenue collections by some measure of private or personal...
Primary commodity prices, manufactured goods prices, and the terms of trade of developing countries: what the long run shows. Price and income elasticities of demand for modern health care: the case of...
This paper examines personal income taxes. Specifically, it defines and then constructs marginal and average tax schedules for personal income tax for fifty developing countries; three high income countries...