Taxation and equitable economic development: A historical note by Vito Tanzi published by Wilson Center and Fedesarrollo (11/2014). “The paper emphasizes that higher taxes are especially desirable when governments can use the higher revenue well. This, unfortunately, is not always the case. The paper concludes that a low level of taxation in a country is not, in and of itself, an indication that higher taxes would be desirable.”
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