search query: @author Auriol, E. / total: 4
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| Author: | Auriol, E. Warlters, M. |
| Title: | Taxation base in developing countries |
| Journal: | Journal of Public Economics
2005 : APR, VOL. 89:4, p. 625-646 |
| Index terms: | Developing countries Government Taxation |
| Language: | eng |
| Abstract: | In this article, the authors provide evidence that raising barriers to entry is consistent with a deliberate government policy for raising tax revenue in developing countries. The government can generate market power to the permitted entrants. As a result, the market has only few large taxpayers, and the government can confiscate entry fees and taxes on profits at a low administrative cost. |
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