Purpose – The purpose of this paper is to develop a political-economy model to show how political imperatives lead to reforms in administering direct tax collection. Design/methodology/approach – A static, political-gain approach was used to model employment in the tax collection sector and...

This paper is one of the first studies to examine the link between infrastructure and entrepreneurship. Because infrastructure can enhance connectivity and linkages that facilitate the recognition of entrepreneurial opportunities and the ability of entrepreneurs to actualize those opportunities,...