Ivanyna, Maksym; von Haldenwang, Christian - In: Economics: The Open-Access, Open-Assessment E-Journal 6 (2012) 2012-32, pp. 1-44
public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an … influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of … countries should put governments, donors and international organisations in a better position to decide on tax reform programmes …
