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...

詳細記述

書誌詳細
第一著者: Gupta, Abhijit Sen
フォーマット: 雑誌
言語:English
出版事項: Washington, D.C. : International Monetary Fund, 2007.
シリーズ:IMF Working Papers; Working Paper ; No. 2007/184
オンライン・アクセス:Full text available on IMF