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Maximizing Tax Revenue while Minimizing Political Costs

Tax revenue is a function of laws and administration as well as economic activity. Four different theories purport to explain revenue-raising in contemporary Western nations: universal abstractions about economic systems; national culture: tax-specific characteristics; avoiding political costs... Full description

1st Person: Rose, Richard
Source: in Journal of public policy Vol. 5, No. 3 (1985), p. 289-320
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Type of Publication: Article
Language: English
Published: 1985
Keywords: research-article
Online: Volltext
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