Incentives and Institutional Reform in Tax Enforcement
Price: $36.90 $41.00
Author
Edition
1st ed.
Publisher
ISBN
0195642864
Length
xv+478p., 23cm.
Subjects
In developing countries, structural reform of income tax that neglects the reform of the tax administration has rarely proved successful. Why are taxes harder to collect and compliance with tax laws lower in developing countries? What administrative measures make for effective tax reform? These two economists argue that the enforcement dimension of tax administration is central to the issue. They draw on information culled from extensive field visits to tax ...
