This study investigates the impact of tax revenue on economic growth in the context of increasing trade openness in developing countries by using the data of 29 developing countries with accelerating economic growth during the period 2000-2020. This study further applies the Fixed Effect Model...

The advent of digital technology increases productivity, and will as a whole, make the world better off. Nevertheless, advanced countries have suggested an increase of their share in inter-jurisdictional allocation of revenue, justifying their position with the rhetoric tax neutrality and...