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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Bibliographic Details
Main Author: Gupta, Abhijit Sen
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2007.
Series:IMF Working Papers; Working Paper ; No. 2007/184
Online Access:Full text available on IMF