This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the...

Sources of international (tax) law -- The relationship between national and international law -- Possible approaches to human rights and taxation -- General principles protecting taxpayers' rights -- Special features of human rights in taxation -- The procedural rights -- Taxpayers' rights...