Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil
Traditionally, governments seek to mobilize tax revenues by expanding their enforcement of existing tax regimes and facilitating tax payments. However, enforcement and facilitation can be costly and produce diminishing marginal returns if citizens...
Main Authors: | , , |
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Format: | Working Paper |
Language: | English |
Published: |
World Bank, Washington, DC
2019
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Subjects: | |
Online Access: | http://documents.worldbank.org/curated/en/855201553787807050/Of-Governance-and-Revenue-Participatory-Institutions-and-Tax-Compliance-in-Brazil http://hdl.handle.net/10986/31492 |