Determinants of Tax Revenue Efforts in Developing Countries /

This paper contributes to the existing empirical literature on the principal determinants of tax revenue performance across developing countries by using a broad dataset and accounting for some econometric issues that were previously ignored. The results confirm that structural factors such as per c...

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Autor principal: Gupta, Abhijit Sen
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2007.
Col·lecció:IMF Working Papers; Working Paper ; No. 2007/184
Accés en línia:Full text available on IMF