Jacqueline Coolidge

29 November 2017

Can Usage of Specialized Software Reduce Tax Compliance Costs in Developing Countries?

This volume empirically investigates different issues of public sector economics. It covers country groups as diverse as the OECD and developing/emerging countries alike. The book is divided into three main sections: Issues in Public Sector Revenue... To read the Book Chapter click here

01 January 2015

Simplified Small Business Tax Regimes in Developing Countries: Empirical Evidence of Use and Abuse

The volume explores all aspects of tax complexity and simplification, from policy through law to practice. It is both theoretical and practical, providing key insights that can help the reader to understand tax complexity, assess its impact and ide... To read the Book Chapter click here