Compaoré, Ali; Ouedraogo, Rasmane; Sow, Moussé Ndoye; … - 2020
question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil index, and … unlike the few existing tax diversification indices, which are constructed only at the state level for the US, is computed at … revenue diversification reduces tax revenue volatility, thus bringing to the data long-held views about the prominence of tax …