Publication series : Occasional Papers
Author: Mr. Peter S. Heller Mr. Alan A. Tait
Publisher: INTERNATIONAL MONETARY FUND
Publication year: 1982
E-ISBN: 9781455219322
P-ISBN(Paperback): 9781557750747
Subject: F810.4 revenue and expenditure
Language: ENG
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Description
Many studies on International tax compaisons have been undertaken since the early 1970s. While controversial, such studies have facilitated more subtle comparisons of a country's tax performance than would be afforded by focusing on its simple tax ratio.