Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
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https://www.nber.org/papers/w11267
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资源简介：
Tax policies seen in developing countries are puzzling on many dimensions. To begin with, revenue/GDP is surprisingly small compared with that in developed economies. Taxes on labor income play a minor role. Taxes on consumption are important, but effective tax rates vary dramatically by firm, with
提供机构：
美国国家经济研究局
创建时间：
2005-04-01
