Political institutions, state building, and tax capacity: crossing the tipping point by Vitor Gaspar, Laura Jaramillo and Mr. Philippe Wingender published by IMF (12/2016). “…We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients:…

Tax capacity and growth: Is there a tipping point? by Vitor Gaspar, Laura Jaramillo and Mr. Philippe Wingender published by IMF (12/2016). “Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth…