Why theory and practice are different: The gap between principles and reality in subnational revenue systems

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.

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Authors:	Smoke, Paul
Published in:	Taxation and Development: The Weakest Link?.
Subject:	Economics and Finance

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011175712