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"Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon - rather than as abstraction from the real …
This book examines the development of tax legislation from a comparative law perspective. Based on the experience of the IMF Legal Department in assisting many developing and transition countries to draft tax legislation, it comprises contributions by tax experts from around the…
