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Societal Institutions and Tax Effort in Developing Countries

  • Richard M. Bird

    (International Tax Program, Rotman School of Management, University of Toronto)

  • Jorge Martinez-Vazquez

    (Andrew Young School of Public Policy, Georgia State University)

  • Benno Torgler

    (University of Basel)

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.

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Paper provided by China Economics and Management Academy, Central University of Finance and Economics in its series CEMA Working Papers with number 582.

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Length: 50 pages
Date of creation: 2008
Date of revision:
Publication status: Published in Annals of Economics and Finance, May 2014, pages 137-187
Handle: RePEc:cuf:wpaper:582
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