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An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 123⁄4 percent, real GDP per ca
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Pillars of Prosperity
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The Political Economy of Taxation
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Taxation and State-Building in Developing Countries
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There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister for