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– Some Unsubtle Propositions
This paper re-asserts the importance of certain old-fashioned questions relating to international aid: what is the quantum of aid available in relation to the need for it? How may patterns of allocation, at both the dispensing and receiving ends of aid, be determined so as to take account of both...
Working Paper
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In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality and to create a sustainable tax system that could...
Working Paper
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In 1991 the Ethiopian Revolution Democratic Front (EPRDF) toppled the old ‘socialist’ regime that had ruled the country for seventeen years. In contrast to the previous policy regime of hard control, EPRDF initiated a wide range of reforms that covered not only the tax system but also the exchange...
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