Societal Institutions and Tax Effort in Developing Countries

Richard Bird, Jorge Martinez-Vazquez and Benno Torgler
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Benno Torgler: School of Economics and Finance, Business School, Queensland University of Technology

Annals of Economics and Finance, 2014, vol. 15, issue 1, 301-351

Abstract: 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.

Date: 2014
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Citations: View citations in EconPapers (11)

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Related works:
Working Paper: Societal Institutions and Tax Effort in Developing Countries (2008)
Working Paper: Societal Institutions and Tax Effort in Developing Countries (2004)
Working Paper: Societal Institutions and Tax Effort in Developing Countries (2004)
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Persistent link: https://EconPapers.repec.org/RePEc:cuf:journl:y:2014:v:15:i:1:bird

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