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Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to realize revenues. Technology has made tax...
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Oil resources usually play a significant role in oil-rich countries, in gross domestic product and government revenues. High dependence of government revenues on oil can contribute to severe recession following an adverse commodity price shock, such as in 2014. This paper examines the extent to...
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adoption of two different types of participatory governance institutions influences municipal tax collection in Brazil …. Municipalities that voluntarily adopt participatory institutions collect significantly higher levels of taxes than similar … municipalities without these institutions. The paper provides evidence that moves scholarship on tax compliance beyond enforcement …
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