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8Richard M. Bird and Zolt Eric, Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries, International Studies Program Working Paper Series, at AYSPS, GSU Paper 0507, Georgia State University.
9Tax Revenues on the Rise in Many OECD Countries. http://www, oecd. org.
10Rao Govinda, Tax System Reform in India:Achievements and Challenges Ahead, pp. 59-74.
