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Why Do Developing Countries Tax So Little?

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Timothy Besley (London School of Economics) & Torsten Persson (Stockholm University), Why Do Developing Countries Tax So Little?, 28 J. Econ. Perspectives 99 (Fall 2014): Low-income countries typically collect taxes of between 10 to 20 percent of GDP while the average for high-income countries is more like 40 percent. In…

Posted on February 10, 2015 by webmaster in Scholarship, Tax

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