Mokhtari, Manouchehr; Ashtari, Mamak - In: Journal of Asian Economics 23 (2012) 2, pp. 168-178
Two decades of tax system reforms in the Central Asian Republics (CARs) show that, in addition to political commitment, understanding reformers’ incentive structure and a roadmap are necessary if full reform equilibrium is to be reached. Borrowed laws and institutions that are based on...