Despite decades of studies, tax incidence analyses for developing countries continue to be based on the same shifting assumptions used in developed country studies - despite obvious pitfalls. Taxes are assumed to be shifted forward to consumers or backward onto factor incomes. Developing countries typically have a much different nontax and regulatory policy than developed countries with such features as more protection, rationed foreign exchange...
更多显示
详细
-
1990/07/31
-
政策研究报告
-
WPS462
-
1
-
1
-
2010/07/01
-
An alternative view of tax incidence analysis for developing countries
-
black market