Gerardo, Ángeles Castro; Berenice, Ramírez Camarillo Diana - In: Contaduría y Administración 59 (2014) 3, pp. 35-60
By using static and dynamic panel data techniques, this paper analyses the impact of economic, structural, institutional and social factors on tax revenue, across 34 countries from the Organisation for Economic Co-operation and Development, over the period 2001-2011. The results show that gross...