Bird, Richard; Martinez-Vazquez, Jorge; Torgler, Benno - School of Economics and Finance, Business School - 2007
tax effort in developing countries. While at first glance giving such advice to poor countries seeking to increase their … contribution of this paper is to extend the conventional model of tax effort by showing that not only do supply factors matter, but … that demand factors such as corruption, voice and accountability also determine tax effort to a significant extent. …