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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Библиографические подробности
Главный автор: Akanbi, Olusegun Ayodele
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2019.
Серии:IMF Working Papers; Working Paper ; No. 2019/177
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Online-ссылка:Full text available on IMF