Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability

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Do Ethics Matter? Tax Compliance and Morality (2011, background): “However, there is some evidence that taxpayers have a higher willingness to pay taxes if institutional conditions are strong and if taxpayers are satisfied with government activities (Bird et al., 2008; Torgler, 2007).”
Determinants of tax revenue in OECD countries over the period 2001–2011 (2014, background): “, external factors such as the level of foreign direct investment (FDI) and trade (Cassou, 1997; Gupta, 2007; Bird et al., 2008).”
Fighting Corruption in Africa: Do Existing Corruption-Control Levels Matter? (2012, neutral): “Electoral rules and structures substantially affect the corruption level(Kunicova & Rose-Ackeman,2005) and countries tend to achieve an equilibrium position that is driven by the balance of political forces and institutions(Bird et al.,2006; Bird et al.,2008).”
From the Lab to the Field: A Review of Tax Experiments (2016, neutral): “Low corruption and government accountability have been defined as pre-conditions for countries’ successful tax performance (Bird et al., 2008).”
Tax Policy in Developing Countries: Looking Back—and Forward (2008, neutral): “Bird, Martinez–Vazquez and Torgler (2006) analyze both revenue and tax ratios in developing countries and”