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The economics of tax evasion
This paper begins by reviewing the problem of tax evasion measurement. Based on available data, I conclude that this problem is far from being negligible, both for developed and developing countries. I also present in more ...
State formation, tax structures and mineral abundance Chile and Peru, 1850-1930s
The paper assesses the impact of natural resource abundance on state formation by looking at how tax structures responded to booming periods in the early ages of the Chilean and Peruvian republic, 1850-1930s. The paper ...