Reform of Indirect Taxes in Developing Countries: Selected Issues
Tax reform is almost universal and it has taken a prominent place in the agenda of many governments. In developing countries alone, there have been over 100 identifiable attempts at major tax reform since the mid-1940s. The pace of reforms, particularly in developing countries, has accelerated in re...
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| Format: | Article |
| Language: | English |
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World Scientific Publishing
1992-01-01
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| Series: | Asian Development Review |
| Online Access: | https://www.worldscientific.com/doi/10.1142/S0116110592000137 |