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Tax incidence
Working Paper
Tax research in South Africa

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa...

Taxation Tax administration data Tax incidence
Working Paper
Taxation in Developing Countries: Case Study of Cameroon

In the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector...

Economic development Income tax Tax incidence
Working Paper
The Revenue and Double Dividend Potential of Taxes on International Private Capital Flows and Securities Transactions

This paper explores two proposals to tax financial flows in developing economies—the package of policies implemented to various degrees by Chile and Colombia during the 1990s, widely referred to today as the Chilean model—and securities t...

Economic policy Revenue Securities
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