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Implementing direct concumption taxes in developing countries.

By: Zodrow, George R; McLure, C.E.
Material type: materialTypeLabelBookSeries: Policy, Planning and Research Working Papers. Publisher: Washigton : World Bank, 1988Subject(s): Taxation | Developing Countries -- Tax. -- Developing Countries -- TaxSummary: The focus of this report is on the possibility of using a direct tax on consumption as a replacement for existing income taxes.
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The focus of this report is on the possibility of using a direct tax on consumption as a replacement for existing income taxes.

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