The Inequity of Taxing Iniquity: A Plea for Reduced Sumptuary Taxes in Developing Countries
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- Bird, Richard M. & Zolt, Eric M., 2005. "The limited role of the personal income tax in developing countries," Journal of Asian Economics, Elsevier, vol. 16(6), pages 928-946, December.
- Shah, Anwar & Whalley, John, 1990.
"An alternative view of tax incidence analysis for developing countries,"
Policy Research Working Paper Series
462, The World Bank.
- Anwar Shah & John Whalley, 1990. "An Alternative View of Tax Incidence Analysis for Developing Countries," NBER Working Papers 3375, National Bureau of Economic Research, Inc.
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