Mitra, Pradeep; Stern, Nicholas - Economics Research, World Bank Group - 2003
(2 to 3 percent), income tax (6 to 9 percent), social security contribution together with payroll tax (6 to 10 percent … to a decline in the importance of income taxes, notwithstanding a rise in the share of individual income tax; (3) social …How have tax systems, whose primary role is to raise resources to finance public expenditures, evolved in the …