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

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

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

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

Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It