Holthus, Manfred; Shams, Rasul - In: Intereconomics : review of European economic policy 29 (1994) 5, pp. 239-243
While the tax reforms which have been instituted as part of the Structural Adjustment Programmes in ACP countries primarily aim at simplifying tax systems and raising their efficiency, they are also intended to improve distributional equity. This article assesses the equity effects of taxation...
