Gupta, Sanjeev; Jalles, João Tovar - In: Asian development review : studies of Asian and pacific … 40 (2023) 2, pp. 271-303
This paper discusses the evolution of key taxes during the past 20 years in developing Asia and the fiscal challenges … capacity and tax potential, and discusses the productivity of key taxes in the region. The paper finds that developing Asia has … property taxes. Increased allocations and better targeting of social spending would help offset some of the regressivity …
