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Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the economy. Studies of the effective tax rate--that is, a measurement of the net amount of tax levied on certain economic activities--provide...
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This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and … those of many OECD countries. In contrast, India, Indonesia and South Africa (as well as rural China) impose very low …
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