Administrative Reform as Credible Commitment
The Impact of Autonomy on Revenue Authority Performance in Latin America
Bibliographic Data
| ID | 11918121 |
|---|---|
| Authors | Robert Taliercio (World Bank, corresponding author), Robert R Taliercio |
| Year | 2003 |
| Volume | 32 |
| Issue | 2 |
| Pages | 213-232 |
| Publication date | 2003-12-31 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | World Development (JOURNAL) |
| Journal identifiers | ISSN: 0305-750X • E-ISSN: 1873-5991 |
| Publisher | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/j.worlddev.2003.08.008 |
| OpenAlex | W2057529827 |
| Language | EN |
| Citations received | 14 |
| References cited | 26 |
Agency (philosophy · Autonomy · Business · Credibility · Developing country · Economic growth · Economics · Latin Americans · Order (exchange · Political science · Public economics · Revenue · Sociology · Tax revenue · Corporate Taxation and Avoidance · Islamic Finance and Banking Studies · Law · Taxation and Compliance Studies · Accounting · Finance
Taxation and State-Building in Developing Countries
Taxation and State Capacity
The Influence of Redistributive Politics on the Decision Making of Quasi-autonomous Organizations. The Case of Infrastructures-Transport (Quebec–Canada)
Agency autonomy, public service motivation, and organizational performance
Semi-Autonomous Revenue Authorities in Sub-Saharan Africa
Tax Innovations and Public Revenues in Sub-Saharan Africa
Equate and Conflate
Taxation and Democratization
Revenue Reform and Statebuilding in Anglophone Africa
Implementing a Revenue Authority Model of Tax Administration in Ghana
Ideology and Interests in Tax Administration Reform in J amaica
A Theoretical Analysis of Income Tax Evasion, Optimal Auditing, and Credibility in Developing Countries
Revenue authorities and public authority in sub-Saharan Africa
Institutional Weakness and the Puzzle of Argentina's Low Taxation
The psychology of taxation
Challenging the State
Measuring the Independence of Central Banks and Its Effect on Policy Outcomes
Income tax evasion
Consent, Dissent, and Patriotism
Of Rule and Revenue
Embedded Autonomy
Rules Rather than Discretion
Tax Ethics and Taxpayer Attitudes
Maintaining Allegiance toward Political Authorities
Encouraging Tax Compliance With Positive Incentives
Tying the King's Hands
Cooperation, Deterrence, and the Ecology of Regulatory Enforcement
The Politics of Property Rights
| Unique citing works | 14 |
|---|---|
| Citations per year | 0.74 |
| Citation span | 2007 - 2023 (17) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 13 |