The state capacity ceiling on tax rates : evidence from randomized tax abatements in the DRC
Year of publication: |
2024
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Authors: | Bergeron, Augustin ; Tourek, Gabriel ; Weigel, Jonathan |
Published in: |
Econometrica : journal of the Econometric Society, an international society for the advancement of economic theory in its relation to statistics and mathematics. - Chichester : Wiley-Blackwell, ISSN 1468-0262, ZDB-ID 1477253-X. - Vol. 92.2024, 4, p. 1163-1193
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Subject: | Democratic Republic of the Congo | property tax | revenue-maximizing tax rates | State capacity | tax compliance | tax enforcement | tax rates | tax revenue | Steuereinnahmen | Tax revenue | Steuermoral | Tax compliance | Kongo (Demokratische Republik) | Congo (Democratic Republic) | Steuertarif | Tax rate | Besteuerungsverfahren | Taxation procedure | Rechtsdurchsetzung | Law enforcement | Vermögensteuer | Wealth tax |
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