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Tax reforms
Working Paper
Trade tax reforms and poverty in developing countries: Why do some countries benefit and others lose?

This paper studies the relationship between trade tax and domestic tax reforms and poverty in developing countries, and explores whether the role of public goods provision matters in this relationship...

Common factor models Government spending policy Taxation
Working Paper
Top income adjustments and tax reforms in Ecuador

Top income under-coverage in developing countries not only leads to downward biased inequality indicators but might also affect the ex-ante evaluation of progressive tax reforms...

Top incomes Survey data Tax data
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