Publications

Can Usage of Specialized Software Reduce Tax Compliance Costs in Developing Countries?

This volume empirically investigates different issues of public sector economics. It covers country groups as diverse as the OECD and developing/emerging countries alike. The book is divided into three main sections: Issues in Public Sector Revenues, Issues in Public Sector…

Fatih Yılmaz, Jacqueline Coolidge

Simplified Small Business Tax Regimes in Developing Countries: Empirical Evidence of Use and Abuse

Wolter Skluwer

Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification…

Fatih Yılmaz, Jacqueline Coolidge