This text evolved out of a series of fiscal studies prepared by a
team from Harvard University of which the author was the director.
It analyses the many constraints and economic characteristics found
in low-income countries that affect the type of modern tax system
that can work in these countries. It specifically looks at Nepal
and reengineering the tax system there in terms of policy and
administration.
                
                    
                
                
                    
                    
                        
                            
                            
                            
                        
	
	
		
	
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