Kingston, Jamaica: Tax Administration Jamaica. Retrieved September 12, 2016, from https://www.jamaicatax.gov.jm/citizen-s-charter. Tanzi, V., & Zee, H. H. (2001). Tax policy for developing countries (Vol. 27). Washington, DC: International Monetary Fund. Google Scholar Tennant, S., ...
Another UBS Banker Avoids Jail Senior members from the OECD’s Centre for Tax Policy and Administration (CTPA) commented on the final outputs of the OECD/G20 Base Erosion and Project Shifting Project, including the next steps and the involvement of developing countries. See yesterday’s post wit...
We find that a country’s tax administration practices develop not only through formal legislation, but also from tax administrators’ practices (Bird2015). As Boll (2011) notes, street-level tax administrators can be viewed as policy makers in how they do their work, so it is important to ...