Reengineering Tax Systems in Low-Income Countries
An Application to Nepal
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Annotation
This book evolved out of a series of fiscal studies prepared by a team from Harvard University of which Dr. Jenkins was the director. It analyzes the many constraints and economic characteristics found in low-income countries that affect the type of modern tax system that can work in these countries. It specifically looks at Nepal and reengineering the tax system there in terms of policy and administration.
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