Abstract: Key research questions with regard to taxation and development are identified, including the issue of how to ensure that fiscal decentralization enhances the “fiscal contract” between taxpayers and public authorities?
Author(s): Byiers, Bruce; Dalleau, Melissa
Source(s): , ECDPM discussion paper; 125 ix, 45 p., ill., graphs, tabs ECDPM discussion paper 125
Published: 2011 European centre for development policy management (ECDPM), Maastricht [etc.] (English