Browsing Chr. Michelsens Institutt by Subject "Tax reform"

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Taxation and tax reforms in developing countries: Illustrations from sub-Saharan Africa

Fjeldstad, Odd-Helge; Rakner, Lise (Research report, Research report, 2003)

Many low income countries face a trilemma with respect to taxation: (1) There is an urgent and obvious need for more revenues to enable resource poor states to provide and maintain even the most basic public services. (2) ...