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Issues in income tax reform in developing countries (English)

Of all taxes, income taxes are the most difficult to implement. Developing countries are usually able to generate large amounts of income tax revenue only from large corporations or foreign investments. They are rarely effective in taxing wealthy individuals or small or medium-size businesses. Using recent tax reforms in Jamaica, Indonesia, and elsewhere as examples, the paper discusses the pros and cons of specific tax reform elements. It summarizes...
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Gray,Cheryl W..

Issues in income tax reform in developing countries (English). Policy, Planning and Research Department working papers|no. WPS 267 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/593661468765019983

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