Fiscal federalism dimensions of tax reform in developing countries /
Robin Boadway, Sandra Roberts, Anwar Shah

Description

Main Author

Boadway, Robin W., 1943-

Related Names

Shah, Anwar
Roberts, Sandra
World Bank. Public Economics Division

Language(s)

English

Published

Washington, DC : World Bank, Policy Research Dept., Public Economics Division, [1994]

Subjects

Fiscal policy > Fiscal policy / Developing countries
Taxation > Taxation / Developing countries

Note

"November 1994."
"This paper presents economic principles and practical guidelines for the assignment of revenue raising responsibilities among different levels of government for countries with more than one level of government. It also outlines tax harmonization and coordination strategies to avoid inefficiencies and inequities arising from decentralization of revenue raising authority."
Cover title

Physical Description

29 pages ; 28 cm

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