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This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm … to be sample dependent. We also provide evidence that the positive effect of taxation on firm growth falls significantly …
Persistent link: https://www.econbiz.de/10011540215
counterpoint to theories about the role of taxation in war-making and state building. …
Persistent link: https://www.econbiz.de/10011573391
) attribute progress towards universal healthcare to higher levels of taxation, but report a negative association between taxes on …
Persistent link: https://www.econbiz.de/10011582509
In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric...
Persistent link: https://www.econbiz.de/10011582864
extraction derives from trade taxation. After significant drops in tariff levels over the last 30 years, the recovery of lost … revenues by other sources of taxation has been highly uneven among these countries. This study demonstrates that recovery has … low-income countries between 1975 and 2006 is presented. For each dollar lost in trade taxation, democratizing countries …
Persistent link: https://www.econbiz.de/10011582865
Motivated by the fact that the taxation of natural resources is both crucial and particularly challenging for … conclude to the absence of such an eviction effect: we observe no effect of oil revenue on non-oil taxes through taxation …
Persistent link: https://www.econbiz.de/10011588912