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Tax structures in developing countries: Many puzzles and a possible explanation · Study

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ArticleTax structures in developing countries: Many puzzles and a possible explanation

Roger Gordon2009

Article2009

Tax structures in developing countries: Many puzzles and a possible explanation

584 citations·0/0 files stored·Journal of Public Economics

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Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

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References

1997Capitalism, Socialism and Democracy 1943Capitalism, Socialism and Democracy.2004Finance and Growth: Theory and Evidence 1992Protection For Sale 2000Shadow Economies: Size, Causes, and Consequences 1976The design of tax structure: Direct versus indirect taxation 2009The Origins of State Capacity: Property Rights, Taxation, and Politics 2016Optimal Taxation and Public Production I: Production Eficiency

Cited by

2012Corruption in Developing Countries 2013Taxation and Development 2011Corruption in Developing Countries 2019Consumers as Tax Auditors 2016Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries 2017The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China 2016The Middle-Income Trap 2017Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement

Details

Year2009

Typearticle

Published2009-04-10

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations584

Files0 public / 0

ShelfTaxation and Compliance Studies

Identifiers

doi10.1016/j.jpubeco.2009.04.001

openalex_workW3121699679

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