Societal Institutions and Tax Reform in Developing Countries

By Richard M. Bird, J. Martínez-Vázquez, Benno Torgler. 2006

297 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/9dafbccb0654bad4d189bb626fdc50d56eb3e581

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Citations in the corpus

Tax Compliance, Tax Morale, and Governance Quality (2007, background): “A sustainable tax system is based on a fair tax system and responsive government, achieved with a strong connection between tax payments and the supply of public goods (Bird et al. (2006)).”
Tax Morale, Eastern Europe and European Enlargement (2011, background): “An interesting illustrative example is that of Mexico (see Bird et al. 2006).”
On Tax Efforts and Colonial Heritage in Africa (2010, methodology): “…us now turn to one final point that serves both as an additional test for the robustness of the results but also as a link to the more recent literature on tax effort that includes institutions among its determinants (Ghura, 1998; Gupta et al., 2003; Bird et al., 2004; Brautigam and Knack, 2004).”
Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability (2008, background): “These results have a particular strong policy implication for developing countries.”
Tax capacity and tax effort: extended cross-country analysis from 1994 to 2009 (2012, background): “12 See Lotz and Mross (1967); Bahl (1971); Chelliah et al. (1975); Tait et al. (1979), Tanzi (1987); Stotsky and WoldeMariam (1997); Bird et al. (2004); Le, Moreno-Dodson, and Rojchaichaninthorn (2008).”
The Impact of Tax Morale and Institutional Quality on the Shadow Economy (2009, background): “Bird et al. (2006) stress that if poor countries want to become richer, they need to spend more on public infrastructure, education, and so on.”