{"id":"https://openalex.org/W21120705","doi":null,"title":"Tax Revenue and Financial Development: Theory and Evidence","display_name":"Tax Revenue and Financial Development: Theory and Evidence","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W21120705","mag":"21120705"},"language":"en","primary_location":{"id":"pmh:oai:opensiuc.lib.siu.edu:dissertations-1472","doi":null,"is_oa":false,"landing_page_url":"https://opensiuc.lib.siu.edu/cgi/viewcontent.cgi?article=1472&context=dissertations","pdf_url":null,"source":{"id":"https://openalex.org/S4377196411","display_name":"OpenSIUC (Southern Illinois University Carbondale)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I110378019","host_organization_name":"Southern Illinois University Carbondale","host_organization_lineage":["https://openalex.org/I110378019"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Dissertations","raw_type":"text"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039500063","display_name":"Bojan Ilievski","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Bojan Ilievski","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5039500063"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.00491898,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.6431000232696533,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.6431000232696533,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.23520000278949738,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.04899999871850014,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.996999979019165},{"id":"https://openalex.org/keywords/financial-development","display_name":"financial development","score":0.8510000109672546},{"id":"https://openalex.org/keywords/tax-enforcement","display_name":"tax enforcement","score":0.6859999895095825},{"id":"https://openalex.org/keywords/tax-collection","display_name":"tax collection","score":0.8389999866485596},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":0.9359999895095825},{"id":"https://openalex.org/keywords/stock-market","display_name":"stock market","score":0.7960000038146973},{"id":"https://openalex.org/keywords/financial-liberalization","display_name":"financial liberalization","score":0.8999999761581421},{"id":"https://openalex.org/keywords/capital-account-openness","display_name":"capital account openness","score":0.9879999756813049},{"id":"https://openalex.org/keywords/tax-revenue-as-share-of-gdp","display_name":"tax revenue as percentage of GDP","score":0.8190000057220459},{"id":"https://openalex.org/keywords/bank-deposits","display_name":"bank deposits","score":0.7979999780654907},{"id":"https://openalex.org/keywords/economic-development","display_name":"economic development","score":0.656000018119812},{"id":"https://openalex.org/keywords/public-sector","display_name":"public sector","score":0.3059999942779541}],"concepts":[{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5209035277366638},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.46991458535194397},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4635929465293884},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45422840118408203}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:opensiuc.lib.siu.edu:dissertations-1472","doi":null,"is_oa":false,"landing_page_url":"https://opensiuc.lib.siu.edu/cgi/viewcontent.cgi?article=1472&context=dissertations","pdf_url":null,"source":{"id":"https://openalex.org/S4377196411","display_name":"OpenSIUC (Southern Illinois University Carbondale)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I110378019","host_organization_name":"Southern Illinois University Carbondale","host_organization_lineage":["https://openalex.org/I110378019"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Dissertations","raw_type":"text"},{"id":"mag:21120705","doi":null,"is_oa":false,"landing_page_url":"https://opensiuc.lib.siu.edu/cgi/viewcontent.cgi?article=1472&context=dissertations","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6207000017166138,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[{"id":"https://openalex.org/G3975780032","display_name":"Gene expression of transcription factors in the central nervous system of primates","funder_award_id":"23570282","funder_id":"https://openalex.org/F4320334764","funder_display_name":"Japan Society for the Promotion of Science"}],"funders":[{"id":"https://openalex.org/F4320334764","display_name":"Japan Society for the Promotion of Science","ror":"https://ror.org/00hhkn466"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3197195961","https://openalex.org/W2234094900","https://openalex.org/W4319791448","https://openalex.org/W4386020931","https://openalex.org/W7113190856","https://openalex.org/W2186408492","https://openalex.org/W7151873735","https://openalex.org/W7171645772","https://openalex.org/W2841490677","https://openalex.org/W3159645383"],"abstract_inverted_index":{"This":[0],"dissertation":[1,20],"consists":[2],"of":[3,18,31,46,84,150,156,164,189,208,221,230,257,264,274],"three":[4],"related":[5],"essays":[6],"which":[7,97],"investigate":[8,137,147],"different":[9],"mechanisms":[10,139],"for":[11,55,140],"tax":[12,36,56,141,157,182,225,258],"enforcement":[13,57,142],"and":[14,24,58,100,143,210,215],"collection.":[15,59,144],"The":[16,213],"objective":[17],"the":[19,29,32,39,44,47,62,65,70,75,82,98,124,129,132,138,148,154,168,187,196,206,219,234,244,255,262,272,275],"is":[21,267,278],"to":[22,34,106,180,186],"theoretically":[23],"empirically":[25],"examine":[26,43,88],"what":[27],"influences":[28],"ability":[30,179],"government":[33],"raise":[35,181],"revenue.":[37,158,183,259],"In":[38,131],"first":[40],"chapter":[41,217],"I":[42,60,87,112,135,146,171,193,232,247],"role":[45],"financial":[48,222,265],"sector,":[49,67,77],"specifically":[50],"banks,":[51],"as":[52,227],"a":[53,160,200,228],"mechanism":[54],"explore":[61],"hypothesis":[63,90,235],"that":[64,173,195,249],"public":[66,101],"measured":[68,78],"by":[69,79],"tax-to-GDP":[71],"ratio,":[72],"co-emerges":[73],"with":[74,205],"banking":[76,99,197,276],"deposits-to-GDP,":[80],"during":[81],"course":[83],"economic":[85],"development.":[86],"this":[89],"theoretically,":[91],"tracing":[92],"out":[93],"various":[94],"paths":[95],"along":[96],"sectors":[102],"might":[103],"co-emerge":[104],"due":[105],"changes":[107],"in":[108,269],"tastes":[109],"or":[110],"technology.":[111],"then":[113],"test":[114,233],"it":[115],"empirically,":[116,236],"using":[117,237],"panel":[118,161,238],"data":[119,162,239],"on":[120,153,224,240],"116":[121],"countries":[122,166,242,270],"over":[123,167,243],"period":[125,169,245],"1990-2008.":[126,246],"Evidence":[127],"supports":[128],"hypothesis.":[130],"second":[133],"chapter,":[134],"further":[136],"Specifically,":[145],"impact":[149,220,263],"stock":[151,174],"markets":[152,175],"level":[155,256],"Using":[159],"set":[163],"96":[165],"1990-2008":[170],"find":[172,194,248],"positively":[176,253],"influence":[177],"government's":[178],"When":[184],"compared":[185],"effect":[188],"bank":[190],"deposits,":[191],"however,":[192],"sector":[198,277],"has":[199],"greater":[201],"explanatory":[202],"power":[203],"consistent":[204],"paper":[207],"Gordon":[209],"Li":[211],"(2009).":[212],"third":[214],"final":[216],"considers":[218],"liberalization":[223,266],"revenue":[226],"share":[229],"GDP.":[231],"126":[241],"capital":[250],"account":[251],"openness":[252],"impacts":[254],"More":[260],"specifically,":[261],"predominant":[268],"where":[271],"depth":[273],"greater.":[279]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-06T12:05:46.655746","created_date":"2016-06-24T00:00:00"}