SSRN Electronic Journal · 2001 · 67 citations · 0 references
Public AffairsEconomicsPublic FinanceTax AdministrationTax PolicyTaxationState Tax PolicyTax ProgressivityTax Rate StructureTax ReformEffective Tax AdministrationState Tax CollectionStatutory Tax RateTax Administration EfficiencyTax Arrears CollectionTax Collection EfficiencyTax Progressivity MeasurementTaxation Politics