Bachas, Pierre Jean; Fisher-Post, Matthew; Jensen, Anders; … - 2022
-income countries. By contrast, capital taxation has increased in developing countries since the 1990s, albeit from a low base. (3 …) Consistently across a variety of research designs, the findings show that the rise in capital taxation in developing countries can … effect of trade has dominated, while in developing countries, the positive tax-capacity effect of international trade appears …