Tax Base Erosion in Developing Countries
Bibliographic Data
| ID | 5123380 |
|---|---|
| Authors | James Alm (0000-0003-4008-1637, University of Colorado Boulder), Roy Bahl (0000-0001-7936-6985, Georgia State University), Matthew N Murray (0000-0003-2112-7978, University of Tennessee at Knoxville) |
| Year | 1991 |
| Volume | 39 |
| Issue | 4 |
| Pages | 849-872 |
| Publication date | 1991-07-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Economic Development and Cultural Change (JOURNAL) |
| Journal identifiers | ISSN: 0013-0079 • E-ISSN: 1539-2988 |
| Publisher | University of Chicago Press (PUBLISHER • US) |
| DOI | 10.1086/451912 |
| OpenAlex | W2058961962 |
| Language | EN |
| Citations received | 9 |
Originally published in: Alm, James, Roy Bahl, and Matthew N. Murray. “Tax Base Erosion in Developing Countries.” Economic Development and Cultural Change 39, no. 4 (1991): 849–72. https://doi.org/10.1086/451912 . (c) University of Chicago Press
Base (topology) · Base erosion and profit shifting · Business · Developing country · Economic growth · Economics · Erosion · International taxation · Natural resource economics · Public economics · Tax reform · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Geology · Mathematics · Taxation and Compliance Studies
Measuring, explaining, and controlling tax evasion
What Motivates Tax Compliance?
Fiscal Corruption
Why People Pay Taxes
Reducing nonpayment for public utilities
Public goods, hidden income, and tax evasion
Audit selection and income tax underreporting in the tax compliance game
Corruption and Tax Structure in American States
Is Environmental Income Reporting Evasive in Household Surveys? Evidence From Rural Poor in Laos
| Unique citing works | 9 |
|---|---|
| Citations per year | 0,27 |
| Citation span | 1993 - 2019 (27) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 9 |