This paper analyzes the effect of mobile money adoption on tax revenue performance in a
large sample of 104 develo** countries over the period 1990–2019. Estimations, based …

This article reviews recent research in fiscal sociology. We specifically examine
contributions to the study of taxation that illuminate core issues in the sociology of …

This paper examines factors that determine citizens' tax-compliance attitude in Kenya,
Tanzania, Uganda, and South Africa. Using the 2011–12 Afrobarometer survey data, we find …

It is increasingly argued that bargaining between citizens and governments over tax
collection can provide a foundation for the development of responsive and accountable …

Quantitative research on taxation is important to test which variables affect it and hence to
identify strategies in order to boost tax revenue or change its composition. Albeit research on …

A major obstacle to cross-country research on the role of revenue and taxation in
development has been the weakness of available data. This paper presents a new …

This paper explores whether there exist nonlinear threshold effects of government size and
governance on output growth and whether the effect is mainly mediated through the …

A large body of econometric research has generated growing support for the existence of a
political resource curse, but has nonetheless continued to be regularly punctuated by …

This study addresses the influence of corruption and governance on the tax revenue
collection in emerging and growth-leading economies (EAGLE). To serve the purpose, the …

This paper addresses vulnerability of revenue to external shocks using export composition
to capture economic structure and differentiating countries according to income levels …