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Catsambas, Thanos“Gasoline Tax Burden Is Analyzed To Assess Distributional Impact,”IMF Survey (Washington), Vol. 9 (April 21, 1980), pp. 114–16.

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DeWulf, LucH., “Taxation and Income Distribution in Less Developed Countries: An Economist’s Guide,” (unpublished, Washington: International Monetary Fund, October 30, 1981).

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Donovan, Donal J.“Macroeconomic Performance and Adjustment Under Fund-Supported Programs: The Experience of the Seventies,”Staff Papers, International Monetary Fund (Washington), Vol. 29 (June1982), pp. 171–203.

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Gandhi, Ved P., “Sales Taxation of Services in Developing Countries” (unpublished, Washington: International Monetary Fund, December 1, 1977).

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Gandhi, Ved P., “Vertical Equity of General Sales Taxation in Developing Countries” (unpublished, Washington: International Monetary Fund, July 18, 1979).

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Harberger, Arnold C.“Fiscal Policy and Income Redistribution,” Chapter VII in Income Distribution and Growth in the Less-Developed Countries, ed. by Charles R.Frank, Jr. and Richard C.Webb (Washington: The Brookings Institution, 1977), pp. 259–80.

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Heller, Peter S.Issues in the Costing of Public Sector Outputs: The Public Medical Services of Malaysia, World Bank Staff Working Paper No. 207 (Washington: The World Bank, June1975).

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Heller, Peter S.“Testing the Impact of Value-Added and Global Income Tax Reforms on Korean Tax Incidence in 1976: An Input-Output and Sensitivity Analysis,”Staff Papers, International Monetary Fund (Washington), Vol. 28 (June1981), pp. 375–410.

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International Monetary Fund, Fiscal Affairs Department, Fiscal Review Division, (1986b), A Manual on Government Finance Statistics (Washington: International Monetary Fund, 1986).

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Jencks, Christopher,and others, Inequality: A Reassessment of the Effect of Family and Schooling in America (New York: Basic Books, 1972).

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Johnson, Omotunde, and JoanneSalop,“Distributional Aspects of Stabilization Programs in Developing Countries,”Staff Papers, International Monetary Fund (Washington), Vol. 27 (March1980), pp. 1–23.

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Kanapathy, V.,“Public Enterprise and Income Distribution,” in The Role of the Public Enterprise in Development, ed. by ChakritNoranitipadungkarn (Manila: Europa, 1979).

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Kelly, Margaret R.,“Fiscal Adjustment and Fund-Supported Programs, 1971–80,”Staff Papers, International Monetary Fund (Washington), Vol. 29 (December1982), pp. 561–602.

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Lam, N. V.“Incidence of the Rice Export Premium in Thailand,”Journal of Development Studies (London), Vol. 14 (October1977), pp. 3–13.

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Mallon, Richard D. (1982a), “Public Enterprises Versus Other Methods of State Intervention as Instruments of Redistribution Policy: The Malaysian Experience,” in Public Enterprise in Less-Developed Countries, ed. by Leroy P.Jones (Cambridge: Cambridge University Press, 1982), pp. 313–25.

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Mann, Arthur J.,“The Fiscal System and Income Distribution: The Case of Puerto Rico,”Public Finance Quarterly (Beverly Hills, California), Vol. 4 (July1976), pp. 339–66.

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Mateus, Abel M.Targeting Food Subsidies for the Needy: The Use of Cost-Benefit Analysis and Institutional Design, World Bank Staff Working Paper No. 617 (Washington: The World Bank, November1984).

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Meerman, Jacob P.,“Fiscal Incidence in Empirical Studies of Income Distribution in Poor Countries,” Discussion Paper No. 25 (Washington: United States Agency for International Development, June1972).

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Meerman, Jacob P.,“The Definition of Income in Studies of Budget Incidence and Income Distribution,”Review of Income and Wealth (New Haven), Vol. 4 (December1974), pp. 515–22.

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Meerman, Jacob P.,“Subsidies of Major Malaysian Public Utilities,” Studies in Domestic Finance, No. 16 (Washington:February1976).

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Meerman, Jacob P.,Public Expenditure in Malaysia: Who Benefits and Why?, World Bank study (New York: Oxford University Press, 1979).

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Okonkwo, Ubadigbo“Export Taxes on Primary Products in Developing Countries: The Taxation of Cocoa Exports in West Africa” (unpublished, International Monetary Fund, Washington, 1978).

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Schneider, Robert R.“Food Subsidies: A Multiple Price Model,”Staff Papers, International Monetary Fund (Washington), Vol. 32 (June1985), pp. 289–316.

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Sheahan, John B.,“Public Enterprise in Developing Countries,” in Public Enterprises: Economic Analysis of Theory and Practice, by William Shepherd and others (Lexington: Lexington Books, 1976), pp. 215–19.

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Short, R. P.,“The Role of Public Enterprises: An International Statistical Comparison” in Public Enterprise in Mixed Economies: Some Macroeconomic Aspectsby Robert H.Floyd, Clive S.Gray, and R.P. Short (Washington: International Monetary Fund, 1984), pp. 110–96.

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Shoven, John B., and JohnWhalley, “A General Equilibrium Calculation of the Effects of Differential Taxation of Income from Capital in the U.S.,”Journal of Public Economics (Lausanne), Vol. 1 (November1972), pp. 281–321.

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Tait, Alan A.,“The Fiscal Policy Objectives of Nonfinancial Public Enterprises and Their Information Requirements: A Simple Taxonomy Suggested” (mimeographed, Washington: International Monetary Fund, 1977).

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Tait, Alan A., AngeloG. Faria, and Peter S.Heller, Korea: Taxes in the 1980s (mimeographed, Washington: International Monetary Fund, 1979).

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Tait, Alan A., AngeloG. Faria, and Peter S.Heller, and Peter S.Heller, International Comparisons of Government Expenditure, IMF Occasional Paper, No. 10 (Washington: International Monetary Fund, April1982).

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Tan, Edita A.,“Taxation, Government Spending and Income Distribution in the Philippines,”in Income Distribution, Employment and Economic Development in Southeast and East Asia, Vol. 1, papers and proceedings of the seminar sponsored jointly by the Japan Economic Research Center and the Council for Asian Manpower Studies, December 16–20, 1974 (Manila: Council for Asian Manpower Studies, 1975).

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Tanzi, Vito“Redistributing Income Through the Budget in Latin America,” Quarterly Review, Banca Nazionale del Lavoro (Rome), No. 108 (March1974), pp. 65–87.

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Tanzi, Vito“Export Taxation in Developing Countries: Taxation of Coffee in Haiti,”Social and Economic Studies (Mona, Jamaica), Vol. 25 (March1976), pp. 66–76.

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Tanzi, Vito, The Underground Economy in the United States and Abroad (Lexington, Mass.: Lexington Books, 1982).

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Tanzi, Vito“Quantitative Characteristics of the Tax Systems of Developing Countries,” Chap. 8, The Theory of Taxation for Developing Countries, ed. by DavidNewbury and NicholasStern (publication forthcoming, Oxford University Press, Washington).

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Tanzi, Vito and Luc H.De Wulf, “A Distribuçāo da Carga Fiscal por Grupos de Rendimento em Portugal,” in the German Marshall Fund and Fundaçāo Calouste Gulbenkian Conferencia Internacional Sobre Economia Portuguesa (Lisbon: Fundacao Calouste Gulbenkian, 1979), pp. 925–95.

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Tanzi, Vito and GeorgeIden, “Impact of Taxes on Wages in the United States: An Example of Supply-Side Economics?”Monte dei Paschi di Siena, Economic Notes (Siena), Vol. 11 (1982), pp. 5–19.

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Trebat, Thomas J.Brazil’s State-Owned Enterprises: A Case Study of the State as Entrepreneur (Cambridge; New York: Cambridge University Press, 1983).

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Wangwe, Samuel M.,“Industrialization and Resource Allocation in a Developing Country: The Case of Recent Experiences in Tanzania,”World Development (Oxford), Vol. 11 (June1983), pp. 483–92.

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Webb, Richard C,Government Policy and the Distribution of Income in Peru, 1963–73 (Cambridge, Mass.: Harvard University Press, 1977).

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