Tax Base Erosion in Developing Countries

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Tax Base Erosion in Developing Countries

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Alm, James
Bahl, Roy
Murray, Matthew N

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Abstract

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Publisher Info
Article provided by University of Chicago Press in its journal Economic Development and Cultural Change.

Volume (Year): 39 (1991)
Issue (Month): 4 (July)
Pages: 849-72
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Handle: RePEc:ucp:ecdecc:v:39:y:1991:i:4:p:849-72

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Junmin Wan, 2006. "The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China," Discussion Papers in Economics and Business 06-25, Osaka University, Graduate School of Economics and Osaka School of International Public Policy (OSIPP). [Downloadable!]
Odd-Helge Fjeldstad, 2002. "Fighting fiscal corruption: The case of the Tanzania Revenue Authority," CMI Working Papers WP 2002:3, CMI (Chr. Michelsen Institute), Bergen, Norway. [Downloadable!]
James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Studies Program Working Paper Series, at AYSPS, GSU paper0732, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
Jorge Martinez-Vazquez & F. Javier Arze & Jameson Boex, 2004. "Corruption, Fiscal Policy, and Fiscal Management," Working Papers fr1003, Development Alternatives, Inc., Fiscal Reform in Support of Trade Liberalization Project.. [Downloadable!]
James Alm & Sally Wallace, 2004. "Payroll Taxes and Contributions," International Studies Program Working Paper Series, at AYSPS, GSU paper0431, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Studies Program Working Paper Series, at AYSPS, GSU paper0704, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1). [Downloadable!]

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