Tax structure in developing countries many puzzles and a possible explanation

"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,...

Ausführliche Beschreibung

Bibliographische Detailangaben

Hauptverfasser:	Gordon, Roger H. 1949- (VerfasserIn), Li, Wei 1964- (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Cambridge, Mass. National Bureau of Economic Research 2005
Schriftenreihe:	National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 11267
Schlagworte:	Entwicklungsländer Steuer Ökonometrisches Modell Taxation > Developing countries > Econometric models
Online-Zugang:	kostenfrei
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