Ferede, Ergete; Dahlby, Bev; Adjei, Ebenezer - In: Economics of Governance 16 (2015) 1, pp. 27-51
<Para ID="Par1">Tax rate changes are some of the most significant and far-reaching decisions a government can take. In this paper we investigate the various fiscal and political factors that influence a government’s statutory tax rate change choices. We employ a multinomial logit model to empirically...</para>