Societal Institutions and Tax Effort in Developing Countries

Richard Bird, Jorge Martinez-Vazquez () and Benno Torgler
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Benno Torgler: University of Basel

No 582, CEMA Working Papers from China Economics and Management Academy, Central University of Finance and Economics

Abstract: The main theme of this paper is that a more legitimate and responsive state appears to be an essential precondition for a more adequate level of tax effort in developing countries. The most important contribution of this paper is to extend the conventional model of tax effort by showing that not only do supply factors matter, but that societal institutions (demand factors) also determine tax effort to a significant extent.

Pages: 50 pages
Date: 2008
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Citations: View citations in EconPapers (23)

Published in Annals of Economics and Finance, May 2014, pages 137-187
Published in International Tax Program Papers with number 0411.

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Related works:
Journal Article: Societal Institutions and Tax Effort in Developing Countries (2014)
Working Paper: Societal Institutions and Tax Effort in Developing Countries (2004)
Working Paper: Societal Institutions and Tax Effort in Developing Countries (2004)
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Persistent link: https://EconPapers.repec.org/RePEc:cuf:wpaper:582

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