Title:

Drivers of the Tax Effort: Evidence from a Large Panel

Authors:

Victor Barros (U Lisboa)
Joao Tovar Jalles (U Lisboa, U Nova)
Joaquim Miranda Sarmento (U Lisboa)

Journal:

Comparative Economic Studies

Year:

2023

Volume:

65

Number:

1

Pages:

96-136

JEL codes:

O23 - Fiscal and Monetary Policy in Development
C43 - Index Numbers and Aggregation
H2 - Taxation, Subsidies, and Revenue
O17 - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements: Legal, Social, Economic, and Political

DOI:

10.1057/s41294-022-00187-2