Chauvet, Lisa; Ferry, Marin - International Centre for Tax and Development - 2016
when corruption is too pervasive, and when the origin of tax revenue origin reduces government accountability. Lastly, our …-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 …