Yogo, Urbain Thierry; Njib, Martine M. Ngo - International Centre for Tax and Development - 2016
political competition and tax revenues using a sample of 89 developing countries from 1988 to 2010. Owing to the inertia of tax … following results: political competition positively and significantly affects total tax revenues; however, this general pattern … differs slightly across the type of taxes; and the net effect of political competition on tax revenues is negative for …