Why Tax Effort Falls Short of Tax Capacity in Indian States
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- Zárate Marco, Anabel & Vallés Giménez, Jaime, 2019. "Regional tax effort in Spain," Economics - The Open-Access, Open-Assessment E-Journal, Kiel Institute for the World Economy (IfW), vol. 13, pages 1-32.
- Junxue Jia & Siying Ding & Yongzheng Liu, 2018. "Decentralization, Incentives, and Tax Enforcement," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1819, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- repec:cuf:journl:y:2017:v:18:i:1:valles-gimenez is not listed on IDEAS
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Keywordstax capacity; tax effort; stochastic frontier analysis; fiscal federalism; political economy;
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