The State Capacity Ceiling on Tax Rates: Evidence from Randomized Tax Abatements in the DRC
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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
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美国国家经济研究局创建时间：
2023-09-01
