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This paper investigates the impact of multilateral trade liberalization on resource revenue, using an unbalanced panel dataset comprising 57 countries, including both developed and developing countries, over the period 1995–2015. By means of the two-step system Generalized Methods of Moments...
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The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first … type of tax reform is the "structural tax reform" (STR) characterized by large episodes of tax revenue mobilization …, identified by Akitoby et al. (2020) [Tax revenue mobilization episodes in developing countries, Policy Design and Practice 3: 1 …
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