; state theory ; stable states ; fragility index ; taxation ; shadow economy ; tax administration ; development cooperation …

-level data from the World Bank Enterprise Surveys (WBES) and tax data from the Government Revenue Dataset (ICTD/UNU-WIDER), our … results suggest that tax revenue benefits to firm growth in developing countries, especially in low-income countries and lower … when corruption is too pervasive, and when the origin of tax revenue origin reduces government accountability. Lastly, our …

How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal … trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states … into the relationship between tax revenue performance over time and the characteristics of the conflicts in question …

In this paper, the author argues that democracies increase tax revenues, based on the hypothesis that democracies … a country’s political system and its tax choices. Using a 2SLS fixed effects model the author finds that democratization …

order to boost tax revenue or change its composition. Albeit research on this topic is not recent, many authors have focused …

In this paper, the author argues that democracies tend to positively affect the size and composition of tax revenues … taxes, due to increased compliance of taxpayers and also because there is a diffusion of tax measures between neighboring … taxes and tax ratio. …