Recent work on the relationship between tax structure and economic growth has offered little reliable evidence for developing countries. Yet it is in such countries where the greatest changes in tax structure not only have been seen over the past 30 years but will likely continue to be seen in...

Changes in the tax structure and category of taxes clearly matter when it comes to initiating tax policies. This paper employs data from a sample of 33 transitional countries over the period 1991-2014. It finds that, in a particular transitional country, the higher the national income, the...

A 'moderately prosperous society' with no Chinese individual left behind - that's the vision for China set out by Chinese President Xi Jinping in a number of important speeches in 2017. 'Moderate' prosperity may seem like a modest goal for a country with more billionaires (609 at last count)...