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Societal Institutions and Tax Effort in Developing Countries

Listed author(s):
  • 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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File URL: http://www-2.rotman.utoronto.ca/iib/ITP0411.pdf
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Paper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0411.

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Length: 50 Pages
Date of creation: Apr 2004
Handle: RePEc:ttp:itpwps:0411
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Phone: 416 978 2451
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