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| Author: | Fauvelle-Aymar, C. |
| Title: | The political and tax capacity of government in developing countries |
| Journal: | Kyklos
1999 : VOL. 52:3, p. 391-413 |
| Index terms: | TAX REVENUE DEVELOPING COUNTRIES ECONOMIC ANALYSIS |
| Language: | ger |
| Abstract: | This paper explains differences in the level of tax revenue collected by governments in developing countries. The analy- sis is based on the assumption that, given economic con- straints, tax revenue are a function of the degree of tax- payers' compliance. Three concepts, the government's legi- mitacy, efficiency and credibility, are developed to explain this compliance and thus the tax capacity of the state. these propositions are tested on cross-sectional data. |
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