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D countries. Journal of Public Eco- nomies. 87, 2225-2252. Bird, R. (2011). The BBLR approach to tax reform in emerging countries. In M. G. Rao and M. Rakshit (Eds.), Public. Economics: Theory and Policy. New Del- hi: Sage Publishers. Bird, R. (2012). Taxation and Development: What Have We Learned from F
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