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Improving Large Taxpayers' Compliance: A Review of Country Experience

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Author Info
Katherine Baer
Olivier P. Benon
Juan Toro R.
Abstract

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Publisher Info
Paper provided by International Monetary Fund in its series IMF Occasional Papers with number 215.

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Length: 59 pages
Date of creation: 29 Apr 2002
Date of revision:
Handle: RePEc:imf:imfocp:215

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Related research
Keywords: Taxes ; Taxation ;

Cited by:
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  1. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Studies Program Working Paper Series, at AYSPS, GSU paper0732, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  2. Arthur Mann, 2004. "Are Semi-Autonomous Revenue Authorities the Answer to Tax Administration Problems in Developing Countries?—A Practical Guide," Working Papers fr1002, Development Alternatives, Inc., Fiscal Reform in Support of Trade Liberalization Project.. [Downloadable!]
  3. Richard M. Bird, 2005. "Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions," International Tax Program Papers 0505, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
    Other versions:
  4. Auriol, Emmanuelle & Warlters, Michael, 2004. "Taxation Base in Developing Countries," IDEI Working Papers 292, Institut d'Économie Industrielle (IDEI), Toulouse. [Downloadable!]
    Other versions:
  5. Zoe Kuehn, 2007. "Tax rates, governance, and the informal economy in high-income countries," Economics Working Papers we078551, Universidad Carlos III, Departamento de Economía. [Downloadable!]
  6. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Studies Program Working Paper Series, at AYSPS, GSU paper0704, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  7. Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
Statistics
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