that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective … on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing …

Experts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and … View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI -- 4 Do … Developing Countries -- III -- 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion -- 7 International Profit Shifting …

In this paper, the author argues that democracies tend to positively affect the size and composition of tax revenues … taxes, due to increased compliance of taxpayers and also because there is a diffusion of tax measures between neighboring … taxes and tax ratio. …

In this paper, the author argues that democracies increase tax revenues, based on the hypothesis that democracies … a country’s political system and its tax choices. Using a 2SLS fixed effects model the author finds that democratization …