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Administrative Reform as Credible Commitment: The Impact of Autonomy on Revenue Authority Performance in Latin America

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  • Taliercio, Robert Jr.
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    File URL: http://www.sciencedirect.com/science/article/B6VC6-4BBMSSX-2/2/3936b76a8259f040bcff3e06af6ff63e
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    Bibliographic Info

    Article provided by Elsevier in its journal World Development.

    Volume (Year): 32 (2004)
    Issue (Month): 2 (February)
    Pages: 213-232

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    Handle: RePEc:eee:wdevel:v:32:y:2004:i:2:p:213-232

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    Web page: http://www.elsevier.com/locate/worlddev

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    References

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    1. Bosco, Luigi & Mittone, Luigi, 1997. "Tax Evasion and Moral Constraints: Some Experimental Evidence," Kyklos, Wiley Blackwell, vol. 50(3), pages 297-324.
    2. Sheffrin, S.M. & Triest, R.K., 1991. "Can Brute Deterrence Backfire? Perceptions and Attitudes in Taxpayer Compliance," Papers 373, California Davis - Institute of Governmental Affairs.
    3. William B. Heller & Mathew D. McCubbins, 1996. "Politics, institutions, and outcomes: Electricity regulation in Argentina and Chile," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 1(4), pages 357-387.
    4. Bordignon, Massimo, 1993. "A fairness approach to income tax evasion," Journal of Public Economics, Elsevier, vol. 52(3), pages 345-362, October.
    5. Gauthier, Bernard & Gersovitz, Mark, 1997. "Revenue erosion through exemption and evasion in Cameroon, 1993," Journal of Public Economics, Elsevier, vol. 64(3), pages 407-424, June.
    6. Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
    7. Spicer, Michael W. & Hero, Rodney E., 1985. "Tax evasion and heuristics : A research note," Journal of Public Economics, Elsevier, vol. 26(2), pages 263-267, March.
    8. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    9. Spicer, M W & Lundstedt, S B, 1976. "Understanding Tax Evasion," Public Finance = Finances publiques, , vol. 31(2), pages 295-305.
    10. Brunnetti, Aymo & Kisunko, Gregory & Weder, Beatrice, 1997. "Credibility of rules and economic growth : evidence from a worldwide survey of the private sector," Policy Research Working Paper Series 1760, The World Bank.
    11. Cukierman, Alex & Webb, Steven B & Neyapti, Bilin, 1992. "Measuring the Independence of Central Banks and Its Effect on Policy Outcomes," World Bank Economic Review, World Bank Group, vol. 6(3), pages 353-98, September.
    12. Glenn Jenkins, 1994. "Modernization Of Tax Administrations:Revenue Boards And Privatization As Instruments For Change," Development Discussion Papers 1994-01, JDI Executive Programs.
    13. Bates, Robert H, 1997. "Institutions as Investments," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 6(3), pages 272-87, Supplemen.
    14. Haltiwanger, John & Singh, Manisha, 1999. "Cross-Country Evidence on Public Sector Retrenchment," World Bank Economic Review, World Bank Group, vol. 13(1), pages 23-66, January.
    15. Sanchez, Isabel & Sobel, Joel, 1993. "Hierarchical design and enforcement of income tax policies," Journal of Public Economics, Elsevier, vol. 50(3), pages 345-369, March.
    16. Klepper, Steven & Nagin, Daniel, 1989. "The Anatomy of Tax Evasion," Journal of Law, Economics and Organization, Oxford University Press, vol. 5(1), pages 1-24, Spring.
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    Cited by:
    1. Baskaran, Thushyanthan, 2013. "Taxation and democratization," Center for European, Governance and Economic Development Research Discussion Papers 164, University of Goettingen, Department of Economics.
    2. Odd-Helge Fjeldstad & Mick Moore, 2007. "Taxation and State Building: Poor Countries in a Globalised World," CMI Working Papers 11, CMI (Chr. Michelsen Institute), Bergen, Norway.
    3. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
    4. Odd-Helge Fjeldstad, 2005. "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," CMI Working Papers WP 2005: 10, CMI (Chr. Michelsen Institute), Bergen, Norway.

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