Incentives and institutional reform in tax enforcement : an analysis of developing country experience
著者
書誌事項
Incentives and institutional reform in tax enforcement : an analysis of developing country experience
（Oxford India paperbacks）
Oxford University Press, 2000
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注記
Includes bibliographical references
References: p.451-467
内容説明・目次
内容説明
This text represents a detailed empirical examination of taxation policies in India and several other developing countries - including Spain, Singapore, the Philippines and Mexico - against the background of the inability of governments to enforce income tax laws. The book identifies suitable reform policies to overcome these incentive and organizational problems, focusing in particular on the enforcement dimension.
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