An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold … this paper, we attempt via four case studies-Spain, China, Colombia, and Nigeria-to illustrate that the improvements in tax … capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax …

Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development …? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We …

Within the context of reigniting post crisis macroeconomic growth, income inequality has emerged as a topic of … decentralized redistribution on income inequality for a globally representative sample of countries since 1980. The findings suggest … that the decentralization of government expenditure can help achieve a more equal distribution of income. However, several …