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Dalamagas, Basil A.; Palaios, Panagiotis; Tantos, Stefanos - In: Economies : open access journal 7 (2019) 3/77, pp. 1-25

This paper attempts to extend the theoretical and empirical methodology employed in previous literature, by proposing a utility maximization process to estimate the optimal tax revenue from a sample of 30 countries. It is shown that an optimal tax system is defined solely by two crucial...

Persistent link: https://www.econbiz.de/10012131184

Introduction: taxation and state-building in developing countries

Bräutigam, Deborah A. - In: Taxation and state-building in developing countries : …, (pp. 1-33). 2008

Persistent link: https://www.econbiz.de/10003650602

Between coercion and contract : competing narratives on taxation and governance

Moore, Mick - In: Taxation and state-building in developing countries : …, (pp. 34-63). 2008

Persistent link: https://www.econbiz.de/10003650603

Capacity, consent and tax collection in post-communist states

Easter, Gerald - In: Taxation and state-building in developing countries : …, (pp. 64-88). 2008

Persistent link: https://www.econbiz.de/10003650605

Taxation and coercion in rural China

Bernstein, Thomas P.; Lü, Xiaobo - In: Taxation and state-building in developing countries : …, (pp. 89-113). 2008

Persistent link: https://www.econbiz.de/10003650606

Mass taxation and state-society relations in East Africa

Fjeldstad, Odd-Helge; Therkildsen, Ole - In: Taxation and state-building in developing countries : …, (pp. 114-134). 2008

Persistent link: https://www.econbiz.de/10003650607

Contingent capacity : export taxation and state-building in Mauritius

Bräutigam, Deborah A. - In: Taxation and state-building in developing countries : …, (pp. 135-159). 2008

Persistent link: https://www.econbiz.de/10003650608

Tax bargaining and nitrate exports : Chile 1880 - 1930

Gallo, Carmenza - In: Taxation and state-building in developing countries : …, (pp. 160-182). 2008

Persistent link: https://www.econbiz.de/10003650609

Associational taxation : a pathway into the informal sector?

Joshi, Anuradha; Ayee, Joseph R. A. - In: Taxation and state-building in developing countries : …, (pp. 183-211). 2008

Persistent link: https://www.econbiz.de/10003650610

Rethinking institutional capacity and tax regimes : the case of the Sino-Foreign Salt Inspectorate in Republic China

Strauss, Julia C. - In: Taxation and state-building in developing countries : …, (pp. 212-234). 2008

Persistent link: https://www.econbiz.de/10003650611