Tax revenue instability and tax revenue in developed and developing countries
Purpose – This paper aims to explore the effect of non-resource tax revenue instability on non-resource tax revenue in developed and developing countries. Design/methodology/approach – The analysis has used an unbalanced panel data set of 146 countries over the period 1981–2016, as well as the two-s...
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Format: | Article |
Language: | English |
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Emerald Publishing
2022-03-01
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Series: | Applied Economic Analysis |
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Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AEA-09-2020-0133/full/pdf |