Showing 51 - 60 of 22,267
This paper revisits the relationship between fiscal decentralization and economic growth by addressing the endogeneity issue stemming from reverse causality and unobserved factors that has plagued previous extensive literature on this subject. In our approach, we use the Geographic Fragmentation...
Persistent link: https://www.econbiz.de/10012141996
There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed...
Persistent link: https://www.econbiz.de/10012168183
Persistent link: https://www.econbiz.de/10012168191
This paper examines citizens' attitudes toward paying taxes - what is sometimes termed their "tax morale", or the intrinsic motivation to pay taxes - focusing on the experience of individuals in the Russian Federation. A unique aspect of our analysis is our ability to study tax morale before...
Persistent link: https://www.econbiz.de/10012168225
There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed...
Persistent link: https://www.econbiz.de/10012168227
In this paper we argue that a more legitimate and responsive state is an essential factor for a more adequate level of tax effort in developing countries. While at first glance giving such advice to poor countries seeking to increase their tax ratios may not seem more helpful than telling them...
Persistent link: https://www.econbiz.de/10012168271
Persistent link: https://www.econbiz.de/10012538524
Persistent link: https://www.econbiz.de/10004898348
Persistent link: https://www.econbiz.de/10009174290
Persistent link: https://www.econbiz.de/10005378883