Working Paper No. 87
Local taxation: an economy-based guide
Guy Gilbert, Ecole normale supérieure (ENS), Cachan - Contact : Réjane Hugounenq, Research Department, AFD (hugounenqr@afd.fr)
November 2009
Summary:
The present paper is an extension of the research work undertaken by the Agence Française de Développement (AFD) in the field of local taxation. The purpose of this analysis is to provide an “interpretation guide” likely to be of practical use in the event of fiscal appraisals of local taxation, especially in the developing countries (DC).
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