Of experience with various forms of indirect taxation in developing countries.

Indirect taxes are an important element in stabilization tax packages that aim at raising revenue in the short run. This paper evaluates, by using a general equ

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

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