In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …

through which these countries are losing resources. This research paper analyzes the World Bank's Stolen Asset Recovery (STAR …

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will … to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax …

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 …

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. …

tax morale around the world, with an emphasis on developing countries. It shows that socio-economic factors such as age …This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of …, religion, gender, employment status and educational attainment have a significant impact on people’s levels of tax morale. In …