【世界银行】税收、支出与公平：国际模式与发展中国家的经验教训-2026.docxVIP

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InternationalPatternsandLessonsforDevelopingCountries

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MatthewWai-Poi,MarianoSosaandPierreBachas

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InternationalPatternsandLessonsforDevelopingCountries

MatthewWai-Poi,MarianoSosaandPierreBachas1

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Averifiedreproducibilitypackageforthispaperisavailableat,clickherefordirectaccess.

1.MatthewWai-Poi(correspondingauthor):WorldBank,mwaipoi@.MarianoSosa:WorldBank,msosa@worldbank.org.PierreBachas:WorldBank,pbachas@.NewanalysiswascontributedbyEnglandCan,MayaGoldman,AnissaRahmawati,LauraRodriguezandKajetanTrzcinski.Theauthorsthankthepeerreviewersfortheirexcellentcomments,aswellasadditionalexamplesandinputs:GabrielaInchau