Chelliah, Raja J.; Baas, Hessel J.; Kelly, Margaret R. - In: IMF Staff Papers 22 (1975) 1, pp. 187-205
The major results of a study of tax ratios and tax effort in developing countries, undertaken by the Fund's Fiscal Affairs Department, were reported in a paper published in "Staff Papers," July 1971. That paper attempted to measure the relative tax effort in a sample of developing countries for...
