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Tax Policy for Emerging Markets: Developing Countries

Citations

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Cited by:

  1. Leanora Alecia Brown & Jorge Martinez-Vazquez, 2015. "International Debt Forgiveness: Who Gets Picked and Its Effect On The Tax Effort Of Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1504, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. International Monetary Fund, 2010. "Fiscal Policy and the Current Account," IMF Working Papers 2010/121, International Monetary Fund.
  3. Joshua Aizenman & Yothin Jinjarak, 2009. "Globalisation and Developing Countries - a Shrinking Tax Base?," Journal of Development Studies, Taylor & Francis Journals, vol. 45(5), pages 653-671.
  4. Sanjeev Gupta & João Tovar Jalles & Jianhong Liu, 2022. "Tax Buoyancy in Sub-Saharan Africa and its Determinants," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 890-921, August.
  5. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Expenditure Responsibilities of Local Governments," CEMA Working Papers 550, China Economics and Management Academy, Central University of Finance and Economics.
  6. Takumi Naito, 2013. "Aid for trade, infrastructure, and growth," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(6), pages 886-909, December.
  7. Garcia-Penalosa, Cecilia & Turnovsky, Stephen J., 2005. "Production risk and the functional distribution of income in a developing economy: tradeoffs and policy responses," Journal of Development Economics, Elsevier, vol. 76(1), pages 175-208, February.
  8. COMAN (LINTA) Mariana Luminita & BANICA Genifera Claudia, 2021. "Efficiency Of Fiscal Revenue Collection In Romania In The Period 2010-2019," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 73(Special), pages 49-63, December.
  9. Jiao Li & Duccio Gamannossi degl'Innocenti & Matthew D. Rablen, 2023. "Marketed tax avoidance: an economic analysis," Scandinavian Journal of Economics, Wiley Blackwell, vol. 125(3), pages 753-788, July.
  10. John E. Anderson, 2014. "Informal Payments to the Tax Collector in Transition Countries," Ekonomi-tek - International Economics Journal, Turkish Economic Association, vol. 3(2), pages 1-26, May.
  11. Sergio Clavijo, 2005. "Tributación, Equidad y Eficiencia en Colombia: Guía para Salir de un Sistema Amalgamado," Borradores de Economia 325, Banco de la Republica de Colombia.
  12. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Challenges and Policy Options," CEMA Working Papers 549, China Economics and Management Academy, Central University of Finance and Economics.
  13. Mr. David A. Grigorian & Mr. Hamid R Davoodi, 2007. "Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection," IMF Working Papers 2007/106, International Monetary Fund.
  14. Siongofolo Seydou Soro, 2020. "Institutional Quality and Tax Revenue in C te d Ivoire: Evidence from ARDL Approach," International Journal of Economics and Financial Issues, Econjournals, vol. 10(6), pages 40-49.
  15. Nicolae-Bogdan Ianc & Thierry Baudassé, 2021. "How Can Culture Affect Taxation? A Postmaterialism Value Approach," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 63(3), pages 466-488, September.
  16. Santiago Roca & Luis Simabuko, 2023. "Informality and Tax Refund in Peru’s Intercity Passenger Ground Transport Market: An Empirical Appraisal," Transportation, Springer, vol. 50(3), pages 1103-1123, June.
  17. Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," CERDI Working papers halshs-00577148, HAL.
  18. Thomas, P Mini, 2015. "Tax contribution of service sector: An empirical study of service taxation in India," Working Papers 344, Institute for Social and Economic Change, Bangalore.
  19. Sera Linardi & Nita Rudra, 2015. "Globalization and Redistribution Towards the Poor in Developing Countries: Experimental Evidence from India," Artefactual Field Experiments 00399, The Field Experiments Website.
  20. Ms. Janet Gale Stotsky & Ms. Asegedech WoldeMariam, 2002. "Central American Tax Reform: Trends and Possibilities," IMF Working Papers 2002/227, International Monetary Fund.
  21. Haryo KUNCORO, 2019. "Tax Counterbalancing In Developing Countries The Case Of Indonesia," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2019(32), pages 77-92, June.
  22. Mardan, Mohammed & Stimmelmayr, Michael, 2020. "Tax competition between developed, emerging, and developing countries – Same same but different?," Journal of Development Economics, Elsevier, vol. 146(C).
  23. Jean-François Brun & Sèna Kimm Gnangnon, 2019. "Tax reform, public revenue and public revenue instability in developing countries: Does development aid matter?," Working Papers halshs-02089734, HAL.
  24. repec:idq:ictduk:13711 is not listed on IDEAS
  25. Ganghof, Steffen, 2006. "The politics of tax structure," MPIfG Working Paper 06/1, Max Planck Institute for the Study of Societies.
  26. Birdsall, N. & Graham, C. & Pettinato, S., 2000. "Stuck in the Tunnel: Is Globalization Muddling the Middle Class?," Papers 14, Brookings Institution - Working Papers.
  27. Mustafa Kiziltan & Ahmet Burcin Yereli, 2023. "Evaluating local fiscal capacity and fiscal effort of Turkish local governments: Evidence from spatial panel data analysis," Economic Change and Restructuring, Springer, vol. 56(1), pages 441-472, February.
  28. Zouhair Ait Benhamou, 2018. "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," Post-Print hal-02977714, HAL.
  29. Nurudeen Abu & Mohd Zaini Abd Karim & Joseph David & Musa Abdullahi Sakanko & Onyewuchi Amaechi Ben-Obi & Awadh Ahmed Mohammed Gamal, 2022. "The Behaviour of Tax Revenue amid Corruption in Nigeria: Evidence from the Non-Linear ARDL Approach," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 55-76.
  30. Nicolae-Bogdan IANC & Thierry BAUDASSE, 2021. "How can culture affect taxation? A postmaterialism value approach," LEO Working Papers / DR LEO 2848, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
  31. repec:idq:ictduk:13683 is not listed on IDEAS
  32. Damjanovic, Tatiana & Ulph, David, 2010. "Tax progressivity, income distribution and tax non-compliance," European Economic Review, Elsevier, vol. 54(4), pages 594-607, May.
  33. Vladimir V. Gromov, 2021. "Introduction of the personal tax-free allowance in Russia and its budget implications," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(1), pages 20-38.
  34. Godin, M. & Hindriks, J., 2015. "A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries," LIDAM Discussion Papers CORE 2015028, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  35. Kym Anderson & Gordon Rausser & Johan Swinnen, 2013. "Political Economy of Public Policies: Insights from Distortions to Agricultural and Food Markets," Journal of Economic Literature, American Economic Association, vol. 51(2), pages 423-477, June.
  36. S M Ali Abbas & Jacques Bouhga-Hagbe & Antonio Fatás & Paolo Mauro & Ricardo C Velloso, 2011. "Fiscal Policy and the Current Account," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 59(4), pages 603-629, November.
  37. Nancy Birdsall & Liliana Rojas-Suarez (ed.), 2004. "Financing Development: The Power of Regionalism," Peterson Institute Press: All Books, Peterson Institute for International Economics, number 359, April.
  38. Mark A. McCoon, 2015. "Determinants of Latin America’s Overreliance on International Trade Taxation," Accounting and Finance Research, Sciedu Press, vol. 4(4), pages 1-60, November.
  39. Mark A. Roberts, 2017. "Recurrent default or policy-optimal taxation," Economic Change and Restructuring, Springer, vol. 50(3), pages 279-297, August.
  40. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2012. "A Treaties on Public Finance in China," CEMA Working Papers 555, China Economics and Management Academy, Central University of Finance and Economics.
  41. Ioannidis, Yiorgos, 2015. "The political economy of the distributional character of the Greek taxation system (1995–2008)," MPRA Paper 64033, University Library of Munich, Germany.
  42. Hermann D. Yohou & Michaël Goujon & Wautabouna Ouattara, 2016. "Heterogeneous Aid Effects on Tax Revenues: Accounting for Government Stability in WAEMU Countries," Journal of African Economies, Centre for the Study of African Economies, vol. 25(3), pages 468-498.
  43. Eliane El Badaoui & Riccardo Magnani, 2020. "Tax Policies and Informality in South Africa," Journal of International Development, John Wiley & Sons, Ltd., vol. 32(3), pages 267-301, April.
  44. Mr. Erwin H Tiongson & Mr. Hamid R Davoodi & Sawitree S. Asawanuchit, 2003. "How Useful Are Benefit Incidence Analyses of Public Education and Health Spending," IMF Working Papers 2003/227, International Monetary Fund.
  45. Nobuhiro Mizuno & Katsuyuki Naito & Ryosuke Okazawa, 2017. "Inequality, extractive institutions, and growth in nondemocratic regimes," Public Choice, Springer, vol. 170(1), pages 115-142, January.
  46. Mini P. Thomas, 2017. "Empirics of service taxation in India: a macroeconomic perspective," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, vol. 19(1), pages 143-160, April.
  47. Jonathan Di John, 2006. "The Political Economy of Taxation and Tax Reform in Developing Countries," WIDER Working Paper Series RP2006-74, World Institute for Development Economic Research (UNU-WIDER).
  48. Lin, Shuanglin, 2004. "China's capital tax reforms in an open economy," Journal of Comparative Economics, Elsevier, vol. 32(1), pages 128-147, March.
  49. PriceWaterhouseCoopers, 2011. "Transfer pricing and developing countries," Taxation Studies 0038, Directorate General Taxation and Customs Union, European Commission.
  50. João Basilio Pereima & Manuela Merki & Fernando Motta Correia, 2016. "Economic Growth And Public Debt: Addressing Unobserved Heterogeneity," Anais do XLIII Encontro Nacional de Economia [Proceedings of the 43rd Brazilian Economics Meeting] 101, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
  51. Milan Sedmihradsky & Stanislav Klazar, 2002. "Tax Competition for FDI in Central-European Countries," CESifo Working Paper Series 647, CESifo.
  52. Bernardi, Luigi & Fumagalli, Laura & Gandullia, Luca, 2005. "Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues," MPRA Paper 18214, University Library of Munich, Germany.
  53. Fricke, Hans & Süssmuth, Bernd, 2014. "Growth and Volatility of Tax Revenues in Latin America," World Development, Elsevier, vol. 54(C), pages 114-138.
  54. Amin, Sakib & Jamasb, Tooraj & Llorca, Manuel & Marsiliani, Laura & Renström, Thomas I., 2022. "Decarbonisation policies and energy price reforms in Bangladesh," Energy Policy, Elsevier, vol. 170(C).
  55. Benno Torgler, 2005. "Tax morale in Latin America," Public Choice, Springer, vol. 122(1), pages 133-157, January.
  56. repec:ind:nipfwp:07 is not listed on IDEAS
  57. Keita, Kady & Rabaud, Isabelle & Turcu, Camelia, 2023. "Fiscal outcomes, current account imbalances, and institutions in Europe: Exploring nonlinearities," International Economics, Elsevier, vol. 175(C), pages 121-134.
  58. World Bank, 2014. "Poland : Saving for Growth and Prosperous Aging," World Bank Publications - Reports 20441, The World Bank Group.
  59. James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
  60. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," CERDI Working papers hal-03053683, HAL.
  61. Wontae Han & Jian Wang & Xiao Wang, 2024. "Benefits of foreign direct investment subsidies: The role of funding sources," Pacific Economic Review, Wiley Blackwell, vol. 29(1), pages 88-126, February.
  62. Mr. Paulo Drummond & Mr. Wendell Daal & Mr. Nandini Srivastava & Mr. Luiz E Oliveira, 2012. "Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants," IMF Working Papers 2012/108, International Monetary Fund.
  63. Nancy Birdsall, 2007. "Reflections on the Macro Foundations of the Middle Class in the Developing World," Working Papers 130, Center for Global Development.
  64. Jean-François Brun & Sèna Kimm Gnangnon, 2019. "Tax reform, public revenue and public revenue instability in developing countries: Does development aid matter?," CERDI Working papers halshs-02089734, HAL.
  65. Adandohoin, Kodjo, 2018. "Tax transition in developing countries: Do VAT and excises really work?," MPRA Paper 91522, University Library of Munich, Germany.
  66. Ali Merima & Shifa Abdulaziz B. & Shimeles Abebe & Woldeyes Firew, 2017. "Working Paper 290 - Building Fiscal Capacity The role of ICT," Working Paper Series 2404, African Development Bank.
  67. Merima Ali & Abdulaziz B. Shifa & Abebe Shimeles & Firew Woldeyes, 2021. "Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology," National Tax Journal, University of Chicago Press, vol. 74(3), pages 591-620.
  68. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  69. James Boyce, 2007. "Public Finance, Aid and Post-Conflict Recovery," Working Papers wp140, Political Economy Research Institute, University of Massachusetts at Amherst.
  70. Sameera Awawda & Mohammad Abu-Zaineh & Bruno Ventelou, 2019. "Who Bears the Burden of Universal Health Coverage? An Assessment of Alternative Financing Policies Using an Overlapping generations General Equilibrium Model," Working Papers 1335, Economic Research Forum, revised 21 Aug 2019.
  71. Kasuga, Hidefumi & Morita, Yuichi, 2012. "Aid effectiveness, governance and public investment," Economic Modelling, Elsevier, vol. 29(2), pages 514-521.
  72. Philipp Genschel & Hanna Lierse & Laura Seelkopf, 2016. "Dictators don't compete: autocracy, democracy, and tax competition," Review of International Political Economy, Taylor & Francis Journals, vol. 23(2), pages 290-315, April.
  73. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: The performance of China's decentralization system," CEMA Working Papers 553, China Economics and Management Academy, Central University of Finance and Economics.
  74. Odd-Helge Fjeldstad, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series wp-2013-010, World Institute for Development Economic Research (UNU-WIDER).
  75. Anastasiou Athanasios & Kalligosfyris Charalampos & Kalamara Eleni, 2021. "Determinants of tax evasion in Greece: Econometric analysis of co-integration and causality, variance decomposition and impulse response analysis," Bulletin of Applied Economics, Risk Market Journals, vol. 8(1), pages 29-57.
  76. Mallon, Mark R. & Guldiken, Orhun & Benischke, Mirko H. & Dong, Feng & Nguyen, Trung, 2022. "Is there an advantage of emergingness? A politico-regulatory perspective," International Business Review, Elsevier, vol. 31(2).
  77. Kodjo Adandohoin, 2021. "Tax transition in developing countries: do value added tax and excises really work?," International Economics and Economic Policy, Springer, vol. 18(2), pages 379-424, May.
  78. Samuel Fambon, 2006. "Taxation in Developing Countries: Case Study of Cameroon," WIDER Working Paper Series RP2006-02, World Institute for Development Economic Research (UNU-WIDER).
  79. Celikay, Ferdi, 2020. "Dimensions of tax burden: a review on OECD countries," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 25(49), pages 27-43.
  80. Damjanovic, Tatiana & Ulph, David, 2010. "Tax progressivity, income distribution and tax non-compliance," European Economic Review, Elsevier, vol. 54(4), pages 594-607, May.
  81. Garcia Penalosa, Cecilia & Turnovsky, Stephen J., 2005. "Second-best optimal taxation of capital and labor in a developing economy," Journal of Public Economics, Elsevier, vol. 89(5-6), pages 1045-1074, June.
  82. repec:nam:befdwp:7 is not listed on IDEAS
  83. Castro, Juan Francisco & Velásquez, Daniel & Beltrán, Arlette & Yamada, Gustavo, 2022. "The direct and indirect effects of messages on tax compliance: Experimental evidence from Peru," Journal of Economic Behavior & Organization, Elsevier, vol. 203(C), pages 483-518.
  84. Wenéyam Hippolyte Balima & Jean‐Louis Combes & Alexandru Minea, 2016. "Bond Markets Initiation and Tax Revenue Mobilization in Developing Countries," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 550-572, October.
  85. repec:npf:wpaper:07 is not listed on IDEAS
  86. James K. Boyce, 2007. "Public finance, aid and post-conflict recovery," UMASS Amherst Economics Working Papers 2007-09, University of Massachusetts Amherst, Department of Economics.
  87. Manamba Epaphra, & John Massawe,, 2017. "Corruption, governance and tax revenues in Africa," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(4), pages 439-467, October.
  88. M. Shahe Emran & Joseph E. Stiglitz, 2004. "Price-neutral Tax Reform With an Informal Economy," Public Economics 0407010, University Library of Munich, Germany.
  89. Victor Adame & David Tuesta, 2017. "The labyrinth of the informal economy: measurement strategies and impacts," Working Papers 17/18, BBVA Bank, Economic Research Department.
  90. Athiphat Muthitacharoen & Trongwut Burong, 2022. "How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 726-750, June.
  91. Hassen, Azime A., 2016. "Agricultural taxation and economic growth in Ethiopia," 2016 Fifth International Conference, September 23-26, 2016, Addis Ababa, Ethiopia 246395, African Association of Agricultural Economists (AAAE).
  92. Gohar S. Sedrakyan, 2017. "The Effects of Presumptive Methods of Taxation on Revenue Mobilization in the Value Added Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1718, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  93. Gibrán Cruz-Martínez, 2021. "Mapping Welfare State Development in (post) Neoliberal Latin America," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 157(1), pages 175-201, August.
  94. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
  95. Schmoll, Moritz, 2020. "Weak street-level enforcement of tax laws: the role of tax collectors’ persistent but broken public service expectations," LSE Research Online Documents on Economics 104601, London School of Economics and Political Science, LSE Library.
  96. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Revenues of Local Governments," CEMA Working Papers 551, China Economics and Management Academy, Central University of Finance and Economics.
  97. Watanabe, Yuichi, 2010. "Tax differentials and inflow of foreign direct investments : evidence from foreign operations of U.S. multinational companies," IDE Discussion Papers 263, Institute of Developing Economies, Japan External Trade Organization(JETRO).
  98. Almukhtar Saif Al-Abri, 2014. "Labor Market Heterogeneity and Optimal Exchange Rate Regime in Resource-Rich MENA Countries," Working Papers 844, Economic Research Forum, revised Oct 2014.
  99. Mr. Marco Committeri & Ms. Carola Pessino, 2013. "Understanding Countries’ Tax Effort," IMF Working Papers 2013/244, International Monetary Fund.
  100. Kenneth L. Sokoloff & Eric M. Zolt, 2007. "Inequality and the Evolution of Institutions of Taxation: Evidence from the Economic History of the Americas," NBER Chapters, in: The Decline of Latin American Economies: Growth, Institutions, and Crises, pages 83-138, National Bureau of Economic Research, Inc.
  101. Makmun Syadullah, 2015. "Governance and Tax Revenue in Asean Countries," Journal of Social and Development Sciences, AMH International, vol. 6(2), pages 76-88.
  102. James Alm & Mir Ahmad Khan, 2015. "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers 1513, Tulane University, Department of Economics.
  103. Stoyan Tanchev, 2021. "How the proportional income taxation increases inequality in Bulgaria," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(3), pages 244-254.
  104. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
  105. Tosun Mehmet S, 2005. "The Tax Structure and Trade Liberalization of the Middle East and North Africa Region," Review of Middle East Economics and Finance, De Gruyter, vol. 3(1), pages 20-37, April.
  106. repec:fst:rfsisf:v:13:y:2022:i:13:p:132-145 is not listed on IDEAS
  107. Ganghof, Steffen & Genschel, Philipp, 2007. "Taxation and Democracy in the EU," MPIfG Discussion Paper 07/2, Max Planck Institute for the Study of Societies.
  108. repec:lic:licosd:32312 is not listed on IDEAS
  109. Weneyam Hippolyte Balima & Jean-Louis Combes & Alexandru Minea, 2016. "Bond Markets Initiation and Tax Revenue Mobilization in Developing Countries," Southern Economic Journal, Southern Economic Association, vol. 83(2), pages 550-572, October.
  110. Kessy, Flora Lucas & Ngowi, Daniel, 2013. "Creating Fiscal Space for Social Sectors Development in Tanzania," African Journal of Economic Review, African Journal of Economic Review, vol. 1(1), January.
  111. Kodjo Adandohoin & Jean-Francois Brun, 2021. "The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development," Post-Print hal-03470540, HAL.
  112. Guillermo E. Perry & William F. Maloney & Omar S. Arias & Pablo Fajnzylber & Andrew D. Mason & Jaime Saavedra-Chanduvi, 2007. "Informality : Exit and Exclusion," World Bank Publications - Books, The World Bank Group, number 6730.
  113. Dillip Kumar MUDULI & Nityasundar MANIK, 2020. "Tax structure and economic growth in general category states in India: A panel auto regressive distributed lag approach," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(623), S), pages 225-240, Summer.
  114. Christian E. Weller & Manita Rao, 2008. "Can Progressive Taxation Contribute to Economic Development?," Working Papers wp176, Political Economy Research Institute, University of Massachusetts at Amherst.
  115. Amos Peters, 2005. "The Fiscal Effects of Tariff Reduction in the Caribbean Community," Public Economics 0511018, University Library of Munich, Germany.
  116. Carola Pessino & Ricardo Fenochietto, 2010. "Determining countries’ tax effort," Hacienda Pública Española / Review of Public Economics, IEF, vol. 195(4), pages 65-87, december.
  117. Rocabado Mejía, Carlos, 2006. "La Asignación Tributaria en Bolivia," Documentos de trabajo 7/2006, Instituto de Investigaciones Socio-Económicas (IISEC), Universidad Católica Boliviana.
  118. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  119. Gabriel RAITA, 2021. "A Theoretical Approach Of The Fiscal System In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-5.
  120. Rajaraman, Indira, 2004. "Fiscal restructuring in the context of trade reform," Working Papers 04/7, National Institute of Public Finance and Policy.
  121. Vahram Stepanyan, 2003. "Reforming Tax Systems: Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union," IMF Working Papers 2003/173, International Monetary Fund.
  122. Michael E. S. Hoffman, 2005. "Political and Public Finance Motives for Tariffs," International Trade 0510016, University Library of Munich, Germany.
  123. Mahdavi, Saeid, 2008. "The level and composition of tax revenue in developing countries: Evidence from unbalanced panel data," International Review of Economics & Finance, Elsevier, vol. 17(4), pages 607-617, October.
  124. Feger, Thuto & Asafu-Adjaye, John, 2014. "Tax effort performance in sub-Sahara Africa and the role of colonialism," Economic Modelling, Elsevier, vol. 38(C), pages 163-174.
  125. Víctor Mauricio Castañeda Rodríguez, 2015. "Un modelo de elección de medidas tributarias. El caso de América Latina," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 17(32), pages 157-181, January-J.
  126. Auriol, Emmanuelle & Warlters, Michael, 2005. "Taxation base in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 625-646, April.
  127. Christian Valenduc, 2004. "Les dépenses fiscales," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 87-104.
  128. Olena SOKOLOVSKA & Dmytro SOKOLOVSKYI, 2015. "Market And Government Failures Related To The Introduction Of Tax Incentives Regime," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", vol. 4(4), pages 17-26.
  129. Marcus-Radu Man & Sorana Vatavu, 2022. "Can progressive taxation contribute to human development?," Journal of Financial Studies, Institute of Financial Studies, vol. 13(7), pages 132-145, November.
  130. -, 2006. "Shaping the future of social protection: access, financing and solidarity," Documentos de posición del período de sesiones de la Comisión 2807, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  131. Sèna Kimm Gnangnon & Jean-François Brun, 2020. "Tax reform and fiscal space in developing countries," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 10(2), pages 237-265, June.
  132. Feltenstein, Andrew & Mejia, Carolina & Newhouse, David & Sedrakyan, Gohar, 2017. "The poverty implications of alternative tax reforms: Results from a numerical application to Pakistan," Journal of Asian Economics, Elsevier, vol. 52(C), pages 12-31.
  133. Azar Samih Antoine, 2016. "Taxing Interest on Deposits: Theoretical and Empirical Analysis for the Case of Lebanon," Review of Middle East Economics and Finance, De Gruyter, vol. 12(1), pages 31-54, April.
  134. Sebastian Dellepiane-Avellaneda & Niamh Hardiman, 2015. "Paying for the Welfare State in the European Periphery," Working Papers 201520, Geary Institute, University College Dublin.
  135. repec:fst:rfsisf:v:7:y:2022:i:13:p:132-145 is not listed on IDEAS
  136. -, 2006. "Shaping the future of social protection: access, financing and solidarity," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 2807 edited by Eclac.
  137. Hamid R. Davoodi & Erwin R Tiongson & Sawitree Sachjapinan Asawanuchit, 2010. "Benefit Incidence of Public Education and Health Spending Worldwide: Evidence From A New Database," Poverty & Public Policy, John Wiley & Sons, vol. 2(2), pages 5-52, May.
  138. Wenli Li & Pierre-Daniel G. Sarte, 2001. "Growth Effects of Progressive Taxation," Finance and Economics Discussion Series 2002-03, Board of Governors of the Federal Reserve System (U.S.).
  139. Stephen Njuguna Karingi & Bernadette Wanjala, 2005. "The Tax Reform Experience of Kenya," WIDER Working Paper Series RP2005-67, World Institute for Development Economic Research (UNU-WIDER).
  140. Audi, Marc & Ali, Amjad & Roussel, Yannick, 2021. "Measuring the Tax Buoyancy: Empirics from South Asian Association for Regional Cooperation (SAARC)," MPRA Paper 109567, University Library of Munich, Germany.
  141. Marcus André Melo & Armando Barrientos & André Canuto Coelho, 2014. "Taxation, redistribution and the social contract in Brazil," Global Development Institute Working Paper Series iriba_wp11, GDI, The University of Manchester.
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