and toward Western European levels. By 2008 efficiency gains had produced cost savings totaling US$349 million. The …

state governments. After briefly reviewing some of the many administrative difficulties experienced with the tax, they turn … middle-income developing countries. With these high rates, the authors find that while the tax has become the third largest … current high duty rates, coupled with weak tax administration, lead to widespread evasion of the tax through underdeclaration …

The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP …, Pakistan needs to embrace substantial changes in tax policy aimed at increasing the buoyancy of the tax system, broadening the … tax bases, reducing distortions and phasing out exemptions. Such tax reforms are also required to deal with the risks …

The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP …, Pakistan needs to embrace substantial changes in tax policy aimed at increasing the buoyancy of the tax system, broadening the … tax bases, reducing distortions and phasing out exemptions. Such tax reforms are also required to deal with the risks …

Ghana's tax collection is low compared with other lower middle-income countries. Non-compliance of tax payments is an … from experiences in other countries, this report proposes potential interventions that could improve tax compliance …