Tax Base Erosion in Developing Countries

1991/07/01 by James Alm, Roy Bahl, Matthew N. Murray · 3 citations
Business, Management and Accounting · Economics, Econometrics and Finance · #Corporate Taxation and Avoidance #Taxation and Compliance Studies #Fiscal Policy and Economic Growth

paper · doi:10.1086/451912

Abstract

Originally published in: Alm, James, Roy Bahl, and Matthew N. Murray. “Tax Base Erosion in Developing Countries.” <em>Economic Development and Cultural Change</em> 39, no. 4 (1991): 849–72. <a href="https://doi.org/10.1086/451912">https://doi.org/10.1086/451912</a>. (c) University of Chicago Press

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