Institutional environment and tax performance: empirical evidence from developing economies
Unlike its predecessor studies, this paper investigates the contemporaneous and lagged effects of institutional variables on tax performance, using unbalanced panel data from 79 developing countries for the 2002-2019 period. The instrumental variable (IV) and system-generalized method of moments (SG...
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2022-06-01
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| Series: | Public Sector Economics |
| Subjects: | |
| Online Access: |
http://www.pse-journal.hr/upload/files/pse/2022/2/2.pdf
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