Incentives And Institutional Reform In Tax Enforcement: An Analysis Of Developing Country Experience

This book distills academic theory on tax administration into plain English and then puts it to work, drawing lessons for the real world with detailed empirical work on India and a series of aptly chosen case studies. Because of its skilful grafting of good theory with reams of hard evidence, it is not only an indispensable source on the economics of tax administration, but also a model of applied social science. It is probably the best source available on the topic, and should be core reading for administrators and academicians who work in this field.