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Tax Challenges Facing Developing Countries: A Perspective from Outside the Policy Arena
76/76 checkable references clean · checked 2026-08-27
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 76 checked references that resolve
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Tax Reforms and Tax Compliance: The Divergent Paths of Chile and Argentina
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Taxation in Latin America: Reflections on Sustainability and the Balance between Equity and Efficiency
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The limited role of the personal income tax in developing countries
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Taxation and Transition: The Politics of the 1990 Chilean Tax Reform
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Political uncertainty and the earmarking of environmental taxes
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Income Distribution and Tax and Government Social Spending Policies in Developing Countries
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Taxes and income distribution in Chile: some unpleasant redistributive arithmetic
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Inequality, institution and differential paths of growth among New World economies
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Exposing Corrupt Politicians: The Effects of Brazil's Publicly Released Audits on Electoral Outcomes
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Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
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Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
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THE OPTIMAL SUPPLY OF PUBLIC GOODS AND THE DISTORTIONARY COST OF TAXATION
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Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime
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Taxation data as indicators of state-society relations: Possibilities and pitfalls in cross-national research
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Race and Regionalism in the Politics of Taxation in Brazil and South Africa
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Choosing between Centralized and Decentralized Models of Tax Administration
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THE EARMARKING OF GOVERNMENT REVENUE: A Review of Some World Bank Experience
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Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach
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Developing Options for the Administration of Local Taxes: An International Review<sup>*</sup>
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Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America
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