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    Obstacles to Increasing Tax Revenues in Low Income Countries

    Quels sont les obstacles à l’augmentation des revenus fiscaux dans les pays à faible revenu ?

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    Date
    2015
    Author
    Moore, Mick
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    Abstract
    This ICTD Research in Brief is a two-page summary of ICTD Working Paper 15, by Mick Moore. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it. This joint ICTD/UNRISD/SDC paper asks why governments of low-income countries do not raise more tax revenue, and explores options for increasing it.
     
    Cette publication conjointe entre l’ITCD, l’UNRISD et le SDS s’interroge sur les raisons pour lesquels les pays à faible revenu n’augmentent pas leur revenu fiscal, et elle explore des possibilités pour l’augmenter. Résumé du document de travail 15 par Mick Moore, Décembre 2013.
     
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12792
    Citation
    Moore, M. (2015) Obstacles to Increasing Tax Revenues in Low Income Countries, ICTD Research in Brief 10, Brighton: IDS.
    Moore, M. (2015) Quels sont les obstacles à l’augmentation des revenus fiscaux dans les pays à faible revenu ? ICTD Research in Brief 10, Brighton: IDS.
    Is part of series
    ICTD Research in Brief 9
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    Institute of Development Studies
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
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    • International Centre for Tax and Development [394]

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