... between 1996 and 1997. V. Findings Before presenting our findings, it is worth summarizing our approach. To measure the incidence of taxes on goods and services (including import duties), we use ... including the production sectors, in order to construct an initial “micro-SAM.” However the disaggregated SAM was not perfectly balanced, due to inevitable inconsistencies in the data, so in ... Public Finances. Paper prepared for a course on Practical Issues of Tax Policy in Developing Countries, World Bank Institute, Washington, DC. Haughton, J., 2001, Introduction: Extraordinary...