Mitra, Pradeep; Stern, Nicholas - Economics Research, World Bank Group - 2003
-to-GDP decreased largely due to a fall in revenue from corporate income tax; (2) the fall in revenue from the corporate income tax led …) domestic indirect taxes gained in importancein overall tax revenues. Apart from the increased role of personal income taxation …How have tax systems, whose primary role is to raise resources to finance public expenditures, evolved in the …