This paper has been announced in the following NEP Reports:

• NEP-ACC-2005-02-20 (Accounting & Auditing)
• NEP-ALL-2005-02-20 (All new papers)
• NEP-PBE-2005-02-20 (Public Economics)
• NEP-PUB-2005-02-20 (Public Finance)
• NEP-TRA-2005-02-20 (Transition Economics)

1. Shantayanan Devarajan & Ritva Reinikka, 2004. "Making Services Work for Poor People," Journal of African Economies, Oxford University Press, vol. 13(1), pages i142-i166, July.
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   Other versions:
   • Emran, M. Shahe & Stiglitz, Joseph E., 2005. "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April. [Downloadable!] (restricted)
3. Keen, Michael & Mintz, Jack, 2004. "The optimal threshold for a value-added tax," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 559-576, March. [Downloadable!] (restricted)
4. Alexandre Mathis, 2004. "VAT indicators," Taxation Papers 2, Directorate General Taxation and Customs Union, European Commission, revised Apr 2004. [Downloadable!]
5. Rajaraman, Indira, 2004. "Fiscal restructuring in the context of trade reform," Working Papers 04/7, National Institute of Public Finance and Policy. [Downloadable!]
6. Katherine Baer & Olivier P. Benon & Juan Toro R., 2002. "Improving Large Taxpayers' Compliance: A Review of Country Experience," IMF Occasional Papers 215, International Monetary Fund.
7. James R. Hines, 2004. "Might Fundamental Tax Reform Increase Criminal Activity?," Economica, London School of Economics and Political Science, vol. 71(283), pages 483-492, 08. [Downloadable!] (restricted)
8. Alan A. Tait, 1991. "Value-Added Tax: Administrative and Policy Issues," IMF Occasional Papers 88, International Monetary Fund.
9. Auriol, Emmanuelle & Warlters, Michael, 2004. "Taxation Base in Developing Countries," IDEI Working Papers 292, Institut d'Économie Industrielle (IDEI), Toulouse. [Downloadable!]
   Other versions:
   • Auriol, Emmanuelle & Warlters, Michael, 2005. "Taxation base in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 625-646, April. [Downloadable!] (restricted)
10. Keen, Michael & Ligthart, Jenny E., 2002. "Coordinating tariff reduction and domestic tax reform," Journal of International Economics, Elsevier, vol. 56(2), pages 489-507, March. [Downloadable!] (restricted)
    Other versions:
    • Michael Keen & Johanna Elisabeth Ligthart, 1999. "Coordinating Tariff Reduction and Domestic Tax Reform," IMF Working Papers 99/93, International Monetary Fund.
11. 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!]
12. Keen, M. & Ligthart, J.E., 2004. "Coordinating tariff reduction and domestic tax reform under imperfect competition," Discussion Paper 78, Tilburg University, Center for Economic Research. [Downloadable!]
    Other versions:
    • Michael Keen & Jenny E. Ligthart, 2005. "Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition," Review of International Economics, Blackwell Publishing, vol. 13(2), pages 385-390, 05. [Downloadable!] (restricted)

Cited by:
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1. M.Govinda Rao, 2005. "Trends and Issues in Tax Policy and Reform in India," Working Papers id:243, esocialsciences.com. [Downloadable!]
2. John Hasseldine & Peggy Hite & Norman Gemmell, 2006. "Alternative Methods of Taxing Personal Income: Administrative Issues," International Studies Program Working Paper Series, at AYSPS, GSU paper0633, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
3. Bernardi, Luigi & Gandullia, Luca & Fumagalli, Laura, 2005. "Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues," MPRA Paper 1869, University Library of Munich, Germany. [Downloadable!]
4. Michael Smart, 2006. "The GST Cut and Fiscal Imbalance," International Tax Program Papers 0604, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
5. Richard M. Bird, 2006. "Taxing Land and Property in Emerging Economies: Raising Revenue...and More?," International Tax Program Papers 0605, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
6. Alex Cobham (QEH), . "Tax Evasion, Tax Avoidance and Development Finance," QEH Working Papers qehwps129, Queen Elizabeth House, University of Oxford. [Downloadable!]
7. Rao, M. Govinda & Rao, R. Kavita, 2005. "Trends and issues in tax policy and reform in India," Working Papers tru1, National Institute of Public Finance and Policy. [Downloadable!]