costly tax collection and exogenously given public spending and initial debt. They ask whether the externalities associated …

public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an … influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of … countries should put governments, donors and international organisations in a better position to decide on tax reform programmes …

The author reviews recent studies of how social status concerns influence individual preferences for redistribution and … impact the design of optimal tax policies. He focuses on two aspects: the relevant dimension over which relative concerns are …