This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm … to be sample dependent. We also provide evidence that the positive effect of taxation on firm growth falls significantly …

switched between sectors. We examine, principally by regression methods, the impact of 'linked taxation' in five countries … revenue in all those countries. 'Linked progressive taxation' has evolved over recent years to become more flexible, in … particular through reforms in the sources and types of taxation which are used to finance priority expenditures, and we argue …

counterpoint to theories about the role of taxation in war-making and state building. …

) attribute progress towards universal healthcare to higher levels of taxation, but report a negative association between taxes on …

extraction derives from trade taxation. After significant drops in tariff levels over the last 30 years, the recovery of lost … revenues by other sources of taxation has been highly uneven among these countries. This study demonstrates that recovery has … low-income countries between 1975 and 2006 is presented. For each dollar lost in trade taxation, democratizing countries …

Motivated by the fact that the taxation of natural resources is both crucial and particularly challenging for … conclude to the absence of such an eviction effect: we observe no effect of oil revenue on non-oil taxes through taxation …