-level data from the World Bank Enterprise Surveys (WBES) and tax data from the Government Revenue Dataset (ICTD/UNU-WIDER), our … results suggest that tax revenue benefits to firm growth in developing countries, especially in low-income countries and lower … when corruption is too pervasive, and when the origin of tax revenue origin reduces government accountability. Lastly, our …

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. …

; state theory ; stable states ; fragility index ; taxation ; shadow economy ; tax administration ; development cooperation …