For many taxpayers — especially those with variable, limited or short-term tax capacity — credit transferability provides a ...
Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an ...
The Platform for Collaboration on Tax (PCT) is a joint effort launched in April 2016 by the International Monetary Fund (IMF), the Organization for Economic Co-operation and Development (OECD), the ...
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