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Societal Institutions and Tax Effort in Developing Countries

Listed author(s):
  • Richard M. Bird
  • Jorge Martinez-Vazquez
  • Benno Torgler

The main theme of this paper is that a more legitimate and responsive state appears to be an essential precondition for a more adequate level of tax effort in developing countries. The most important contribution of this paper is to extend the conventional model of tax effort by showing that not only do supply factors matter, but that societal institutions (demand factors) also determine tax effort to a significant extent.

(This abstract was borrowed from another version of this item.)

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Paper provided by Center for Research in Economics, Management and the Arts (CREMA) in its series CREMA Working Paper Series with number 2004-21.

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Date of creation: Sep 2004
Handle: RePEc:cra:wpaper:2004-21
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