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

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges

Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developi

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by emp

This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a