Purpose This research systematically reviewed studies on tax compliance based on five
determinants consisting of tax services, trust in government, personal norm, social norm and …

" Little else is required to carry a state to the highest degree of opulence from the lowest
barbarism, but peace, easy taxes, and a tolerable administration of justice; all the rest being …

The central question in taxation and development is:“how does a government go from
raising around 10% of GDP in taxes to raising around 40%?” This paper looks at the …

This paper explores the causes and consequences of the remarkable rise of the value
added tax (VAT), asking what has shaped its adoption and, in particular, whether it has …

This paper sets out some tools for understanding the performance of the value added tax
(VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of …

Value-added tax (VAT) dominates tax systems around the world. But should every country
have a VAT? Is VAT always as good as it could be in economic, equity and administrative …

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 …

Electronic copy available at: http://ssrn.com/abstract=2024880 Electronic copy available at:
https://ssrn.com/abstract=2024880 Page 1 Electronic copy available at: http://ssrn.com/abstract=2024880 …

Issues of taxation and development, which have long been a central concern of the IMF,
have attracted wider and renewed interest in the last few years. This paper reflects on three …

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund
mechanism offers unique opportunities for abuse, and this has recently become an urgent …