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 … effectiveness of developmental aid and the relationship between democracy and taxation in Asian, Latin American, and European Union …

, measures of democracy, human development, corruption perception index and per capita income, which in turn jointly influence … 2-SLS. Empirically, it has been established that globalization, democracy, human development and low level of corruption …