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This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF …
In 2020, for the first time in history, the world's debt as a percentage of its gross domestic product exceeded 100%. Although it has come down slightly since then, there are …
Evolutionary Tax Reform in Emerging Economies: an income-based approach provides one approach to tax reform in emerging economies. Conrad describes the context for tax reform in …