tate University. Bird, R. and Zolt, E. (2005). Redistribution via taxa- tion: The limited role of the personal income tax in developing countries. UCLA Law Review, 52 (6), 1627-1695. Christian Aid. (2008). Deaths and Taxes: The True ra of Tax Dodging. London: Christian Aid. Desai, A. M., Foley, C. F. and Hi