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Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability

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Cited by:

  1. Simplice A. Asongu, 2013. "Fighting Corruption when Existing Corruption-Control Levels Count: What do Wealth-Effects Tell us in Africa?," Institutions and Economies (formerly known as International Journal of Institutions and Economies), Faculty of Economics and Administration, University of Malaya, vol. 5(3), pages 53-74, October.
  2. Leanora Alecia Brown & Jorge Martinez-Vazquez, 2015. "International Debt Forgiveness: Who Gets Picked and Its Effect On The Tax Effort Of Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1504, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  3. Jean-Louis Combes & Alexandru Minea & Pegdéwendé Nestor Sawadogo, 2019. "Assessing the effects of combating illicit financial flows on domestic tax revenue mobilization in developing countries," CERDI Working papers halshs-02019073, HAL.
  4. Aguima Aime Bernard Lompo, 2021. "How Financial Sector Development Improve Tax Revenue Mobilization for Developing Countries?," Working Papers hal-03328502, HAL.
  5. Richard M. Bird, 2012. "Taxation and Development: What Have We Learned from Fifty Years of Research?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1202, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  6. Jaime Vázquez-Caro & Richard M. Bird, 2011. "Benchmarking Tax Administrations in Developing Countries: A Systemic Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  7. Hauk, Esther & Oviedo, Mónica & Ramos, Xavier, 2022. "Perception of corruption and public support for redistribution in Latin America," European Journal of Political Economy, Elsevier, vol. 74(C).
  8. Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
  9. Djedje Hermann YOHOU & Michaël GOUJON, 2017. "Reassessing Tax Effort in Developing Countries: a Proposal of a Vulnerability-Adjusted Tax Effort Index (VATEI)," Working Papers P186, FERDI.
  10. Simplice A. Asongu, 2013. "Fighting corruption in Africa: do existing corruption‐control levels matter?," International Journal of Development Issues, Emerald Group Publishing Limited, vol. 12(1), pages 36-52, April.
  11. James Alm & Denvil Duncan, 2014. "Estimating Tax Agency Efficiency," Public Budgeting & Finance, Wiley Blackwell, vol. 34(3), pages 92-110, September.
  12. Hallerberg, Mark & Scartascini, Carlos, 2017. "Explaining changes in tax burdens in Latin America: Do politics trump economics?," European Journal of Political Economy, Elsevier, vol. 48(C), pages 162-179.
  13. Mawejje, Joseph & Sebudde, Rachel K., 2019. "Tax revenue potential and effort: Worldwide estimates using a new dataset," Economic Analysis and Policy, Elsevier, vol. 63(C), pages 119-129.
  14. Nguyen, Trang T.T. & Prior, Diego & Van Hemmen, Stefan, 2020. "Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 137-153.
  15. Sèna Kimm Gnangnon & Jean-François Brun, 2019. "Internet and the structure of public revenue: resource revenue versus non-resource revenue," Journal of Economic Structures, Springer;Pan-Pacific Association of Input-Output Studies (PAPAIOS), vol. 8(1), pages 1-26, December.
  16. Nahoussé Diabaté & Mounoufié V. Koffi, 2023. "Analysis of tax effort in WAEMU: How important are institutional/administrative reforms?," African Development Review, African Development Bank, vol. 35(1), pages 1-10, March.
  17. Era Dabla-Norris & Florian Misch & Duncan Cleary & Munawer Khwaja, 2020. "The quality of tax administration and firm performance: evidence from developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 514-551, June.
  18. von Schiller, Armin, 2015. "Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries," IDB Publications (Working Papers) 7351, Inter-American Development Bank.
  19. Jia, Junxue & Liu, Yongzheng & Martinez-Vazquez, Jorge & Zhang, Kewei, 2021. "Vertical fiscal imbalance and local fiscal indiscipline: Empirical evidence from China," European Journal of Political Economy, Elsevier, vol. 68(C).
  20. Siongofolo Seydou Soro, 2020. "Institutional Quality and Tax Revenue in C te d Ivoire: Evidence from ARDL Approach," International Journal of Economics and Financial Issues, Econjournals, vol. 10(6), pages 40-49.
  21. Lisa Chauvet & Marin Ferry, 2021. "Taxation, infrastructure, and firm performance in developing countries," Public Choice, Springer, vol. 187(3), pages 455-480, June.
  22. Thai Q. Nguyen & Giang K. Nguyen, 2020. "The impacts of civil society and inequality on the extractive capacity of authoritarian regimes: a conceptual model and the case study of Vietnam," Constitutional Political Economy, Springer, vol. 31(4), pages 489-508, December.
  23. Jean-François Brun & Sèna Kimm Gnangnon, 2019. "Tax reform, public revenue and public revenue instability in developing countries: Does development aid matter?," Working Papers halshs-02089734, HAL.
  24. Romain Houssa & Kelbesa Megersa, 2017. "Institutional quality, economic development and the performance of VAT," BeFinD Working Papers 0115, University of Namur, Department of Economics.
  25. Marin Ferry, 2019. "The carrot and stick approach to debt relief: overcoming moral hazard," Journal of African Economies, Centre for the Study of African Economies, vol. 28(3), pages 252-276.
  26. Rawan F. Shubita & Taleb Awad Warrad, 2018. "The Effects of International Trade Openness on Government Revenue: Empirical Evidence from Middle East and North African Region Countries," International Journal of Economics and Financial Issues, Econjournals, vol. 8(1), pages 153-160.
  27. Mawejje, Joseph, 2019. "Natural resources governance and tax revenue mobilization in sub saharan Africa: The role of EITI," Resources Policy, Elsevier, vol. 62(C), pages 176-183.
  28. Jacqueline Coolidge & Fatih Yilmaz, 2016. "Small Business Tax Regimes," World Bank Publications - Reports 24250, The World Bank Group.
  29. Alex Adegboye & Abrams M.E. Tagem, 2023. "Tax and sustainable development in sub-Saharan Africa: Beyond accountability and responsiveness," WIDER Working Paper Series wp-2023-54, World Institute for Development Economic Research (UNU-WIDER).
  30. Tong, Antonia, 2021. "The possibility of a decentralized economy in China and the USA," Thesis Commons m986x, Center for Open Science.
  31. Hélène Ehrhart, 2011. "Assessing the relationship between democracy and domestic taxes in developing countries," CERDI Working papers halshs-00553607, HAL.
  32. Capasso, Salvatore & Cicatiello, Lorenzo & De Simone, Elina & Gaeta, Giuseppe Lucio & Mourão, Paulo Reis, 2021. "Fiscal transparency and tax ethics: does better information lead to greater compliance?," Journal of Policy Modeling, Elsevier, vol. 43(5), pages 1031-1050.
  33. Nurudeen Abu & Mohd Zaini Abd Karim & Joseph David & Musa Abdullahi Sakanko & Onyewuchi Amaechi Ben-Obi & Awadh Ahmed Mohammed Gamal, 2022. "The Behaviour of Tax Revenue amid Corruption in Nigeria: Evidence from the Non-Linear ARDL Approach," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 55-76.
  34. David Hanrahan, 2021. "Digitalization as a Determinant of Tax Revenues in OECD Countries: A Static and Dynamic Panel Data Analysis," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 7(4), pages 321-348, October.
  35. Giulia Mascagni, 2014. "Aid and Taxation: Evidence from Ethiopia," Working Paper Series 7314, Department of Economics, University of Sussex Business School.
  36. Ángeles Castro Gerardo & Ramírez Camarillo Diana Berenice, 2014. "Determinants of tax revenue in OECD countries over the period 2001-2011," Contaduría y Administración, Accounting and Management, vol. 59(3), pages 35-60, julio-sep.
  37. Cristian Sepulveda & Jorge Martinez-Vazquez, 2012. "Explaining property tax collections in developing countries: the case of Latin America," Chapters, in: Giorgio Brosio & Juan P. Jiménez (ed.), Decentralization and Reform in Latin America, chapter 7, pages iii-iii, Edward Elgar Publishing.
  38. Ofori, Isaac Kwesi & Obeng, Camara Kwasi & Mwinlaaru, Yeltulme Pter, 2021. "Effect of Exchange Rate Volatility on Tax Revenue Performance In Sub-Saharan Africa," EconStor Preprints 233955, ZBW - Leibniz Information Centre for Economics.
  39. Jean-Louis COMBES & Rasmané OUEDRAOGO, 2016. "How Does Inclusive Growth Boost Tax Revenue Mobilization?," Working Papers 201605, CERDI.
  40. Olanrewaju Salam, Mudathir, 2019. "Public Governance Quality And Personal Income Tax Compliance: Evidence From Ilorin Metropolis, Kwara State, Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 43-63, September.
  41. Djedje Hermann Yohou & Michaël Goujon & Bertrand Laporte & Samuel Guérineau, 2016. "Is Aid Unfriendly to Tax? African Evidence of Heterogeneous Direct and Indirect Effects," Working Papers halshs-01321620, HAL.
  42. Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
  43. Benno Torgler, 2021. "Behavioral Taxation: Opportunities and Challenges," CREMA Working Paper Series 2021-25, Center for Research in Economics, Management and the Arts (CREMA).
  44. Hermann D. Yohou & Michaël Goujon & Wautabouna Ouattara, 2016. "Heterogeneous Aid Effects on Tax Revenues: Accounting for Government Stability in WAEMU Countries," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 25(3), pages 468-498.
  45. Alina-Cristina Nuță & Florian-Marcel Nuță, 2020. "Modelling the Influences of Economic, Demographic, and Institutional Factors on Fiscal Pressure Using OLS, PCSE, and FD-GMM Approaches," Sustainability, MDPI, vol. 12(4), pages 1-12, February.
  46. Simplice A, Asongu, 2012. "Fighting corruption when existing corruption-control levels count : what do wealth effects tell us?," MPRA Paper 36901, University Library of Munich, Germany.
  47. Bird, Richard, 2010. "Taxation and Development," World Bank - Economic Premise, The World Bank, issue 34, pages 1-5, September.
  48. Adegboye, Alex & Asongu, Simplice & Tchamyou, Vanessa & Osinubi, Tolulope & Adeyanju, Ibukunoluwa, 2021. "Educational quality, social media and public accountability: a global perspective," MPRA Paper 111754, University Library of Munich, Germany.
  49. Helene Ehrhart, 2012. "Assessing the relationship between democracy and domestic taxes in developing countries," Economics Bulletin, AccessEcon, vol. 32(1), pages 551-566.
  50. Shantayanan Devarajan, Hélène Ehrhart, Tuan Minh Le, Gaël Raballan, 2011. "Direct Redistribution, Taxation, and Accountability in Oil-Rich Economies- A Proposal- Working Paper 281," Working Papers 281, Center for Global Development.
  51. Oasis Kodila-Tedika & Mihai Mutascu, 2014. "Shadow economy and tax revenue in Africa," Economics Bulletin, AccessEcon, vol. 34(1), pages 469-479.
  52. Ali, Murad, 2017. "Implementing the 2030 Agenda in Pakistan: the critical role of an enabling environment in the mobilisation of domestic and external resources," IDOS Discussion Papers 14/2017, German Institute of Development and Sustainability (IDOS).
  53. Kodila-Tedika, Oasis & Mutascu, Mihai, 2014. "Tax Revenues and Intelligence: A Cross-Sectional Evidence," MPRA Paper 57581, University Library of Munich, Germany.
  54. Yaya Keho, 2015. "Institutions, Economic Structure and Tax Revenue in UEMOA Countries: A Pool Mean Group Analysis," Journal of Empirical Economics, Research Academy of Social Sciences, vol. 4(4), pages 216-230.
  55. Gnangnon, Sèna Kimm, 2020. "Internet and tax reform in developing countries," Information Economics and Policy, Elsevier, vol. 51(C).
  56. Jude Ohi Ikhatua & Peter Okoeguale Ibadin, 2019. "Tax Revenue Effort in Nigeria," Accounting and Finance Research, Sciedu Press, vol. 8(1), pages 103-103, February.
  57. Joaquim Sarmento, 2016. "The Determinants Of Value Added Tax Revenues In The European Union," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 21(2), pages 79-99.
  58. Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022. "Active Ghosts: Nil-filing in Rwanda," World Development, Elsevier, vol. 152(C).
  59. Djedje Hermann Yohou, 2020. "Corruption, Tax reform and Fiscal space in Emerging and Developing Economies," Working Papers hal-02987268, HAL.
  60. James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
  61. Victor Barros & Joao Tovar Jalles & Joaquim Miranda Sarmento, 2023. "Drivers of the Tax Effort: Evidence from a Large Panel," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 65(1), pages 96-136, March.
  62. Cockx, Lara & Francken, Nathalie, 2016. "Natural resources: A curse on education spending?," Energy Policy, Elsevier, vol. 92(C), pages 394-408.
  63. Sebastian Lazăr & Bogdan-Gabriel Zugravu & Adina Dornean, 2020. "Taxes for the People or for the Government? A Global Governance Perspective," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(3), pages 389-407, September.
  64. Jean-François Brun & Sèna Kimm Gnangnon, 2019. "Tax reform, public revenue and public revenue instability in developing countries: Does development aid matter?," CERDI Working papers halshs-02089734, HAL.
  65. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  66. John Bosco Nnyanzi & John Bbale & Richard Sendi, 2018. "Financial Development and Tax Revenue: How Catalytic Are Political Development and Corruption?," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(8), pages 1-92, August.
  67. Naoufel Mahfoudh & Imen Gmach, 2021. "The Effects of Fiscal Effort in Tunisia: An Evidence from the ARDL Bound Testing Approach," Economies, MDPI, vol. 9(4), pages 1-20, December.
  68. Saeid Mahdavi, 2013. "State Government Tax Revenue, Tax Revenue Composition and Tax Effort Index: An Assessment of the 1978-97 period," Working Papers 0213eco, College of Business, University of Texas at San Antonio.
  69. Jean-François Brun & Maïmouna Diakite, 2016. "Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue," Working Papers halshs-01332053, HAL.
  70. Ahmad Farhan Alshira’h & Moh’d Alsqour & Abdalwali Lutfi & Adi Alsyouf & Malek Alshirah, 2020. "A Socio-Economic Model of Sales Tax Compliance," Economies, MDPI, vol. 8(4), pages 1-15, October.
  71. Yuanyuan Gu & Jhorland Ayala-García, 2022. "Emigration and Tax Revenue," Documentos de trabajo sobre Economía Regional y Urbana 312, Banco de la Republica de Colombia.
  72. Katharina Gangl & Erich Kirchler & Christian Lorenz & Benno Torgler, 2015. "Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan," CREMA Working Paper Series 2015-08, Center for Research in Economics, Management and the Arts (CREMA).
  73. Angelica BACESCU-CARBUNARU & Monica CONDRUZ-BACESCU, 2011. "The Interdependence between the Level of Domestic Prices and the Price Level in the Developed Countries," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(3), pages 420-431, July.
  74. Vitor Gaspar & Laura Jaramillo & Mr. Philippe Wingender, 2016. "Tax Capacity and Growth: Is there a Tipping Point?," IMF Working Papers 2016/234, International Monetary Fund.
  75. Jahnke, Bjoern, 2015. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," Hannover Economic Papers (HEP) dp-564, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  76. Manamba Epaphra & Lucas E. Kaaya, 2020. "Tax Revenue Effect of Sectoral Growth and Public Expenditure in Tanzania: An application of Autoregressive Distributed Lag Model," Romanian Economic Business Review, Romanian-American University, vol. 15(3), pages 81-120, September.
  77. Sacchidananda Mukherjee, 2020. "Goods and Services Tax efficiency across Indian States: panel stochastic frontier analysis," Indian Economic Review, Springer, vol. 55(2), pages 225-251, December.
  78. Salah Eddine Salhi & Sara El Aboudi, 2021. "Inflation, External Debt, and Fiscal Mobilization in Morocco: The Transmission Channels of Devaluation and the Inflationary Past," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(7), pages 545-562.
  79. Tong, Antonia, 2021. "The possibility of a decentralized economy in China and the USA," MPRA Paper 109609, University Library of Munich, Germany.
  80. Narayan Sethi & Saileja Mohanty & Sanhita Sucharita & Nanthakumar Loganathan, 2020. "Tax Reform And Economic Growth Nexus In India: Evidence From The Cointegration And Rolling-Window Causality," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 65(06), pages 1699-1725, December.
  81. John Kwaku Amoh, 2019. "An Estimation of the Taxable Capacity, Tax Effort and Tax Burden of an Emerging Economy: Evidence from Ghana," International Journal of Economics and Financial Issues, Econjournals, vol. 9(3), pages 12-21.
  82. Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
  83. Klodian Muco & Greta Balliu, 2018. "Crescita economica e corruzione: quale impatto nei paesi balcanici? (Growth and corruption: What impact in the Balkan countries?)," Moneta e Credito, Economia civile, vol. 71(284), pages 297-309.
  84. Benno Torgler & Friedrich Schneider & Alison Macintyre, 2011. "Shadow Economy, Voice and Accountability, and Corruption," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 14, Edward Elgar Publishing.
  85. Sanoh, Aly, 2015. "Rainfall Shocks, Local Revenues, and Intergovernmental Transfer in Mali," World Development, Elsevier, vol. 66(C), pages 359-370.
  86. Dong, Bin & Dulleck, Uwe & Torgler, Benno, 2012. "Conditional corruption," Journal of Economic Psychology, Elsevier, vol. 33(3), pages 609-627.
  87. Ибрагимова Найля Мурадовна, 2015. "Эмпирическая Оценка Эффективности Ндфл И Ндс В Узбекистане," Higher School of Economics Economic Journal Экономический журнал Высшей школы экономики, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 19(1), pages 81-103.
  88. Yawovi Mawussé Isaac Amedanou, 2021. "Politics, Institutions and Tax Revenue Mobilization in West African Economic and Monetary Union (WAEMU) Countries," CERDI Working papers hal-03255316, HAL.
  89. Arun Sharma & Poonam Sharma & Jaspal Singh, 2023. "Analysing the Framework of Tax Compliance: A Study of Attitudinal Determinants," Metamorphosis: A Journal of Management Research, , vol. 22(1), pages 7-17, June.
  90. JANJUA, Laeeq Razzak & MERYEM, Erraiteb & RAJA, Maryum Sajid, 2022. "Evaluating The Relationship Between Anti-Money Laundering Policies And Per Capita Consumption Expenditure - A Fresh Inside From Middle-Income Countries," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 10(1), pages 73-83, October.
  91. Isidro Hernández Rodríguez, 2015. "Economía política de la tributación en Colombia," Books, Universidad Externado de Colombia, Facultad de Economía, edition 1, number 70, August.
  92. Joseph Mawejje & Ezra Francis Munyambonera, 2016. "Tax Revenue Effects of Sectoral Growth and Public Expenditure in Uganda," South African Journal of Economics, Economic Society of South Africa, vol. 84(4), pages 538-554, December.
  93. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
  94. Emmanuel Ekow Asmah & Francis Kwaw Andoh & Edem Titriku, 2020. "Trade misinvoicing effects on tax revenue in sub‐Saharan Africa: The role of tax holidays and regulatory quality," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 91(4), pages 649-672, December.
  95. Arvin, Mak B. & Pradhan, Rudra P. & Nair, Mahendhiran S., 2021. "Are there links between institutional quality, government expenditure, tax revenue and economic growth? Evidence from low-income and lower middle-income countries," Economic Analysis and Policy, Elsevier, vol. 70(C), pages 468-489.
  96. Combes,Jean-Louis,Minea,Alexandru,Sawadogo,Pegdewende Nestor, 2021. "Do Illicit Financial Flows Hurt Tax Revenues ? Evidence from the Developing World," Policy Research Working Paper Series 9781, The World Bank.
  97. Sena Kimm Gnangnon, 2023. "Effect of the Shadow Economy on Tax Reform in Developing Countries," Economies, MDPI, vol. 11(3), pages 1-49, March.
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  99. Ozili, Peterson K, 2019. "Bank Income Smoothing, Institutions and Corruption," MPRA Paper 92339, University Library of Munich, Germany.
  100. Yucel Demirkclic & Fazli Yildiz & Ersin Nail Sagdic, 2023. "An Analysis of the Relationship Between Taxation and Democracy: The Example of European Union Member and Candidate Countries (2010-2020)," Journal of Economic Policy Researches, Istanbul University, Faculty of Economics, vol. 10(2), pages 457-483, July.
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  103. Armin von Schiller, 2017. "Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data," WIDER Working Paper Series 032, World Institute for Development Economic Research (UNU-WIDER).
  104. Bin Dong & Benno Torgler, 2010. "The Consequences of Corruption: Evidence from China," Working Papers 2010.73, Fondazione Eni Enrico Mattei.
  105. Jahnke, Björn & Weisser, Reinhard A., 2019. "How does petty corruption affect tax morale in Sub-Saharan Africa?," European Journal of Political Economy, Elsevier, vol. 60(C).
  106. Andre Gbato, 2017. "Impact of Taxation on Growth in Sub-Saharan Africa: New Evidence Based on a New Data Set," Post-Print hal-01673738, HAL.
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  108. Adeniyi, Oluwatosin & Kumeka, Terver Theophilus & Alagbada, Oladimeji, 2022. "Natural Resource Dependence and Tax Effort in Sub-Saharan Africa," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, vol. 47(1), pages 29-64, March.
  109. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
  110. Musharraf Cyan & Jorge Martinez-Vazquez & VIoleta Vulovic, 2013. "Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1308, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  111. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2017. "The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 70(C), pages 10-22.
  112. Gaetano Lisi, 2015. "Tax morale, tax compliance and the optimal tax policy," Economic Analysis and Policy, Elsevier, vol. 45(c), pages 27-32.
  113. Mr. Alun H. Thomas & Mr. Juan P Trevino, 2013. "Resource Dependence and Fiscal Effort in Sub-Saharan Africa," IMF Working Papers 2013/188, International Monetary Fund.
  114. Olusegun Ayodele Akanbi, 2019. "State Institutions and Tax Capacity: An Empirical Investigation of Causality," IMF Working Papers 2019/177, International Monetary Fund.
  115. Sayeed, Yeasmin, 2014. "Trade-offs in Achieving Human Development Goals for Bangladesh," Working Papers 2014:6, Örebro University, School of Business.
  116. Sèna Kimm Gnangnon, 2022. "Does Poverty Matter for Tax Revenue Performance in Developing Countries?," South Asian Journal of Macroeconomics and Public Finance, , vol. 11(1), pages 7-38, June.
  117. Lisa CHAUVET & Marin FERRY, 2016. "Taxation, infrastructure, and firm performance in developing countries," Working Papers 3510, FERDI.
  118. Björn Jahnke, 2017. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," WIDER Working Paper Series 008, World Institute for Development Economic Research (UNU-WIDER).
  119. Cordelia Onyinyechi Omodero, 2020. "Taxation Income, Graft and Informal Sector Operations in Nigeria in Relation to Other African Countries," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 163-172, April.
  120. Gustavo Canavire-Bacarreza & Maria Cecilia Deza & Osmel Manzano & Alejandro Puerta, 2021. "Revisiting tax effort in emerging markets," Public Finance Review, , vol. 49(6), pages 845-873, November.
  121. Zárate Marco, Anabel & Vallés Giménez, Jaime, 2019. "Regional tax effort in Spain," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-32.
  122. Sèna Kimm Gnangnon, 2022. "Financial development and tax revenue in developing countries: investigating the international trade channel," SN Business & Economics, Springer, vol. 2(1), pages 1-26, January.
  123. Compaoré, Ali, 2022. "Access-for-all to financial services: Non-resources tax revenue-harnessing opportunities in developing countries," The Quarterly Review of Economics and Finance, Elsevier, vol. 85(C), pages 236-245.
  124. Richard M. Bird, 2014. "Foreign advice and tax policy in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144, Edward Elgar Publishing.
  125. Sena kimm Gnangnon, 2017. "Impact of Foreign Direct Investment (FDI) Inflows on Non-Resource Tax and Corporate Tax Revenue," Economics Bulletin, AccessEcon, vol. 37(4), pages 2890-2904.
  126. Michael Safo OFORI, 2021. "Real Gross Domestic Product as Value Added Tax Base: Evidence from Ghana," Journal of Economics and Financial Analysis, Tripal Publishing House, vol. 5(1), pages 43-63.
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