State Institutions and Tax Capacity : An Empirical Investigation of Causality /

Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries fro...

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Autor principal: Akanbi, Olusegun Ayodele
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2019.
Col·lecció:IMF Working Papers; Working Paper ; No. 2019/177
Matèries:
Accés en línia:Full text available on IMF