What are the key determinants of taxpayer compliance? And which features of citizen-state
relations govern attitudes and behaviour regarding taxation? This paper examines the …

The problem of tax compliance is as old as taxes themselves. Characterizing and explaining
the observed patterns of tax noncompliance, and ultimately finding ways to reduce it, are of …

This paper examines attitudes to tax evasion. Sample survey data from a randomly chosen
group of people are used to analyze this problem using hypothetical questions. The results …

Developing countries face a number of institutional problems in the process of revenue
generation. One of the main problems is the corruption in tax administration. The second …

This paper examines factors determining tax compliance behavior in local authorities in
Tanzania. The case study is the poll tax—locally named “development levy.” The study finds …

Recent literature on tax administration in poor countries suggests there are virtues in
allowing fiscal corruption. By strengthening the bargaining power of corrupt tax officers, it is …

Exchange Rate Parity for Trade and Development: Theory, Tests, and Case Studies extends
recent theories of incomplete markets to investigate empirically the appropriate balance …

In the late 1950s, the Filipino economy could reasonably have been described as more
advanced than those of its South Asian neighbours. Ever since then, however, it has …

Tax is a financial charge imposed on individuals by state in different forms like direct tax paid
directly by individuals, indirect tax collected by intermediaries and deposited to Government …

The size of the shadow economy has been investigated by a number of different
methodologies. A common approach is the use of macroeconomic data to investigate, for …