Documents & Reports
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If agricultural land taxation is so efficient, why is it so rarely used? (English)
The land tax enjoys a distinguished pedigree in the theoretical literature on tax efficiency, yet it is rarely used as a serious revenue source in rural areas of developing countries. This article considers...
Document Type: Journal Article Report No.: 14205 Document Date: January 31, 1991 Author: Skinner, Jonathan
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The World Bank economic review 5(1) (English)
Comparing poverty rates internationally: lessons from recent studies in developed countries. Poverty in Palanpur. Measuring changes in poverty: a methodological case study of Indonesia during an adjustment...
Document Type: Publication Report No.: 17596 Document Date: January 31, 1991 Author: Atkinson,Anthony B.,Lanjouw,Peter F.,Stern,Nicholas H.,Ravallion,Martin,Huppi,Monika,Hoff,Karla,Skinner, Jonathan,Feder,Gershon,Feeny, David,Migot-Adholla,Shem E.
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Do taxes matter? A review of the effect of taxation on economic behavior and output (English)
Economists have stressed that the efficiency costs of taxation are not the obvious costs to taxpayers of handing over payments to the government. Instead, the efficiency costs stem from the efforts of...
Document Type: Policy Research Working Paper Report No.: WPS48 Document Date: August 31, 1989 Author: Skinner, Jonathan