Taxation and Development

By Timothy J. Besley, Torsten Persson. 2013

695 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/2afa73875d9393efb80bae710b20233326a0d9ad

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Citations in the corpus

Long-Run Trends in the Distribution of Income and Wealth (2014, neutral): “30 Overall, there is evidence that taxation is a key component of administrative capacity of government (Besley and Persson, 2009, 2013).”
No Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015, neutral): “…materials and author disclosure statement. some of the key differences in tax systems between developed and developing countries (Gordon and Li 2009; Besley and Persson 2013).2 The Value Added Tax (VAT) is a stark example of a tax believed to facilitate enforcement through a built-in incentive…”
Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data (2019, background): “This illustrates the broader finding that fiscal capacity tends to be low in developing countries (Besley and Persson 2013).5 This study contributes to a small existing literature on profit shifting in developing countries. Fuest, Hebous, and Riedel (2011) use micro-data to show that intra-firm fina”
Tax Capacity and Growth: Is There a Tipping Point? (2016, neutral): “In contemporary research, Besley and Persson (2011, 2013, 2014) emphasize the broader concept of state capacity to stand for a range of capabilities that are needed for the state to function effectively.”
Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program (2016, neutral): “For empirical applications based on the retrospective voting model framework see: Brender (2003); Besley and Pratt (2006); Brender and Drazen (2008); Ferraz and Finan (2008); Alesina, Carloni, and Lecce (2011); Nannicini, Stella, Tabellini and Troiano (2012).”
Institutions and Entrepreneurship Quality (2018, background): “For instance, Tanzi (1992) and Burgess and Stern (1993) found that countries that rely on agriculture tend to have lower tax rates.”
States and economic growth: Capacity and constraints☆ (2017, background): “…are characterized by long-lasting and centralized political institutions (Bockstette et al., 2002; Chanda and Putterman, 2007; Borcan et al., 2014; Besley and Persson, 2009, 2011, 2013; Dincecco and Kat, 2014); that poverty is particularly widespread and intractable in countries that lack a…”
State history and economic development: evidence from six millennia (2017, neutral): “This has recently been discussed among others by Tilly (1990), Collier (2009), and Besley and Persson (2013).”