Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries: How Little we Know
Norman Gemmell
University of Nottingham
Oliver Morrissey
University of Nottingham - Development Economics
Development Policy Review, Vol. 23, No. 2, pp. 131-144, March 2005
http://www3.interscience.wiley.com/journal/118704310/abstract?CRETRY=1&SRETRY=0