Benedek, Dora; Benitez, Juan Carlos; Vellutini, Charles - 2022
limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and … successful revenue mobilization strategy of developing countries requires a comprehensive approach covering a wider range of … taxes. Finally, using a newly assembled dataset of PIT characteristics of 157 countries over the 2006-2018 period, we …