Essays on tax revenue composition in developing countries
This thesis focuses on the composition of tax revenue in developing countries and analyses its determinants and consequences. The first part examines the political economy factors shaping tax revenue composition, by considering the impact of elections and democratization, while the second part deals...
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| Language: | English |
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Université d'Auvergne - Clermont-Ferrand I
2011
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| Online Access: | http://tel.archives-ouvertes.fr/tel-01068978 http://tel.archives-ouvertes.fr/docs/01/06/89/78/PDF/2011CLF10369.pdf |