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...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Gupta, Abhijit Sen
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2007.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 2007/184
Online Zugang:Full text available on IMF