Revenue Mobilization in Developing Countries

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INTERNATIONAL MONETARY FUND Revenue Mobilization in Developing Countries Prepared by the Fiscal Affairs Department Approved by Carlo Cottarelli March 8, 2011 Contents Page Abbreviations and Acronyms ........................................ ........................................ ....................3 Executive Summary.

Mar 08, 2011 · The fairness of a tax system cannot meaningfully be assessed in isolation of the spending it finances: a regressive tax may be the only way to finance strongly progressive spending. This makes it important not only to examine the distributional impact of tax reforms

  Reform, Tax reform