Societal Institutions and Tax Effort in Developing Countries

The main theme of this paper is that a more legitimate and responsive state appears to be an essential precondition for a more adequate level of tax effort in developing countries. The most important contribution of this paper is to extend the conventional model of tax effort by showing that not only do supply factors matter, but that societal institutions (demand factors) also determine tax effort to a significant extent.

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Year of publication:	2014
Authors:	Bird, Richard M. ; Martinez-Vazquez, Jorge ; Torgler, Benno
Published in:	Annals of Economics and Finance. - China Economics and Management Academy, ISSN 1529-7373. - Vol. 15.2014, 1, 7, p. 301-351
Publisher:	China Economics and Management Academy

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010735029