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Fiscal federalism dimensions of tax reform in developing countries
1994, World Bank, Policy Research Dept., Public Economics Division
in English
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Edition Notes
Includes bibliographical references (p. 29).
Cover title.
"This paper presents economic principles and practical guidelines for the assignment of revenue raising responsibilities among different levels of government for countries with more than one level of government. It also outlines tax harmonization and coordination strategies to avoid inefficiencies and inequities arising from decentralization of revenue raising authority."
"November 1994."
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