The State Capacity Ceiling on Tax Rates: Evidence from Randomized Tax Abatements in the DRC
收藏NBER2023-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w31685
下载链接
链接失效反馈官方服务：
资源简介：
This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low-income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction. This variation in tax liabilities reveals
提供机构：
美国国家经济研究局
创建时间：
2023-09-01
