Tax Performance: A Comparative Study

By Joweria M. Teera, John Hudson. 2004

207 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/e302469ca82983b2ecc07eb8dfd1bf61058710c2

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Economics and Econometrics

1. O. Morrissey
2. T. Mkandawire
3. Z. Z. Ariffin
4. J. O. Alabede
5. G. A. Castro
6. K. Idris
7. D. Camarillo
8. P. Clist

In Political Science and International Relations

1. T. Mkandawire
2. O. Morrissey

Citations in the corpus

• On Tax Efforts and Colonial Heritage in Africa (2010, background): “We follow the various studies that measure ‘taxable capacity’ as the predicted value (Stotsky and Wolde-Mariam, 1997; Cheibub, 1998; Piancastelli, 2001; Teera and Hudson, 2004; Davoodi and Grigorian, 2006).”
• Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference (2011, background): “Income taxes are important source of revenue to government in both developing and developed countries (Teera and Hudson 2004).”
• Determinants of tax revenue in OECD countries over the period 2001–2011 (2014, background): “Other factors comprise level of public debt (Teera and Hudson, 2004) and public policies, including exchange rate, control of inflation and financial policies (Tanzi, 1988).”
• Aid and Government Fiscal Behavior: Assessing Recent Evidence (2015, background): “Some unwarranted conclusions have been drawn, notably that fungibility “helps explain why large amounts of aid have had no lasting effect in highly distorted environments” (World Bank, 1998, p. 82).”
• Aid and tax revenue: Signs of a positive effect since the 1980s (2011, background): “Countries with relatively larger manufacturing sectors have higher tax revenue, because this may proxy for the size of the formal private sector, with higher incomes and easier to tax; the negative coefficient found by Teera and Hudson (2004) does suggest that this may be a poor proxy however.”