Documents et rapports
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If agricultural land taxation is so efficient, why is it so rarely used? (anglais)
The land tax enjoys a distinguished pedigree in the theoretical literature on tax efficiency, yet it is rarely used as a serious revenue source in rural areas of developing countries. This article considers...
Type de document: Article de revue Numéro du rapport: 14205 Date du document: 31 janvier 1991 Auteur: Skinner, Jonathan
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The World Bank economic review 5(1) (anglais)
Comparing poverty rates internationally: lessons from recent studies in developed countries. Poverty in Palanpur. Measuring changes in poverty: a methodological case study of Indonesia during an adjustment...
Type de document: Publication Numéro du rapport: 17596 Date du document: 31 janvier 1991 Auteur: Atkinson,Anthony B.,Lanjouw,Peter F.,Stern,Nicholas H.,Ravallion,Martin,Huppi,Monika,Hoff,Karla,Skinner, Jonathan,Feder,Gershon,Feeny, David,Migot-Adholla,Shem E.
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Do taxes matter? A review of the effect of taxation on economic behavior and output (anglais)
Economists have stressed that the efficiency costs of taxation are not the obvious costs to taxpayers of handing over payments to the government. Instead, the efficiency costs stem from the efforts of...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS48 Date du document: 31 août 1989 Auteur: Skinner, Jonathan