Innovations in tax compliance by Richard Bird published by ICTD (11/2019). “Innovations in Tax Compliance, a recent World Bank working paper, undertakes two tasks. First, it reviews the rapidly growing theoretical and especially empirical literature on how countries can improve tax compliance and, not so incidentally, raise more tax revenues than most low-income countries now do. Second, it sets out an approach to tax reform that it suggests should yield more sustainable results than past efforts.”
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