This book offers a comprehensive guide to modern day taxation issues. It presents a thorough overview of many of the crucial aspects of applied taxation and current tax systems, and presents evidence that supports taxation as an important policy issue requiring immediate address globally....

In this paper, we study the effects of institutions and policies on economic growth and poverty, paying close attention to institutions and policies that relate to the overall climate and regulations under which the private sector operates. We find that good governance, as measured by a strong...