Documents & Reports
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Public finance and economic development : reflections based on the experience in China (English)
Low tax revenue and slow economic growth are two central concerns in developing countries. However, policies that raise tax revenue also harm economic growth. With tax revenue coming mainly from large...
Document Type: Working Paper (Numbered Series) Report No.: 57760 Document Date: January 1, 2009 Disclosure Status: Disclosed Author: Gordon,Roger H.
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A report on the Egyptian tax system (English)
Egyptian government revenues depend importantly on two indirect taxes (on imports and on sales) and on two direct taxes (on business and personal). In addition to the revenue it provides, each tax affects...
Document Type: Departmental Working Paper Report No.: 12782 Document Date: October 31, 1993 Author: Gersovitz,Mark,Gordon,Roger H.,Slemrod,Joel B
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Notes on cash - flow taxation (English)
Under cash-flow taxation, a country can tax the cash flow of domestic producers, domestic residents, or domestic citizens. The implications are different in each case. The paper examines the positive and...
Document Type: Policy Research Working Paper Report No.: WPS210 Document Date: June 30, 1989 Author: Gordon,Roger H.