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

  • Taliercio, Robert Jr.
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    File URL: http://www.sciencedirect.com/science/article/B6VC6-4BBMSSX-2/2/3936b76a8259f040bcff3e06af6ff63e
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    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
    Contact details of provider: Web page: http://www.elsevier.com/locate/worlddev

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    1. Luigi Bosco & Luigi Mittone, 1994. "Tax evasion and moral constraints: some experimental evidence," Department of Economics Working Papers 9402, Department of Economics, University of Trento, Italia.
    2. Brunetti, Aymo & Kisunko, Gregory & Weder, Beatrice, 1998. "Credibility of Rules and Economic Growth: Evidence from a Worldwide Survey of the Private Sector," World Bank Economic Review, World Bank Group, vol. 12(3), pages 353-84, September.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
    8. 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.
    9. Spicer, M W & Lundstedt, S B, 1976. "Understanding Tax Evasion," Public Finance = Finances publiques, , vol. 31(2), pages 295-305.
    10. 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.
    11. 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.
    12. 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.
    13. 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.
    14. Bordignon, Massimo, 1993. "A fairness approach to income tax evasion," Journal of Public Economics, Elsevier, vol. 52(3), pages 345-362, October.
    15. Glenn Jenkins, 1994. "Modernization Of Tax Administrations:Revenue Boards And Privatization As Instruments For Change," Development Discussion Papers 1994-01, JDI Executive Programs.
    16. 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.
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