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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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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
Date of revision:
Handle: RePEc:ttp:itpwps:0411
Contact details of provider: Postal: 105 St. George St., Toronto, Ontario, M5S 3E6
Phone: 416 978 2451
Web page: http://www-2.rotman.utoronto.ca/iib
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  1. Peter H. Lindert, 2003. "Why the Welfare State Looks Like a Free Lunch," NBER Working Papers 9869, National Bureau of Economic Research, Inc.
  2. Jorge Martinez-Vazquez, 2001. "Mexico: An Evaluation of the Main Features of the Tax System," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0112, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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