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How Do Political Institutions Affect Fiscal Capacity? Explaining Taxation in Developing Economies

https://doi.org/10.2139/ssrn.2835498
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no DOI — not checkedAvailable at http://data.worldbank.org/data-catalog/world-development-indicators/wdi-2013. established, but needs substantial redesign to be fair, transparent and effective. 0. No functioning tax appeals system has been established
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