Taxation & Equitable Economic Development (Tanzi)

Taxation and equitable economic development: A historical note by Vito Tanzi published by Rivista di diritto finanziario e scienza delle finanze (2014). “…A high tax level was praised, as a sign of responsibility on the part of countries’ governments. With the passing of time and the growing globalization of economies, things got more complicated and taxes came to be seen in a less favorable light. The paper discusses some of the reasons for this change.”

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