{"id":"https://openalex.org/W4293366103","doi":"https://doi.org/10.3326/pse.46.3.4","title":"Relationship between rule of law and tax revenues: dynamic panel data analysis","display_name":"Relationship between rule of law and tax revenues: dynamic panel data analysis","publication_year":2022,"publication_date":"2022-08-27","ids":{"openalex":"https://openalex.org/W4293366103","doi":"https://doi.org/10.3326/pse.46.3.4"},"language":"en","primary_location":{"id":"doi:10.3326/pse.46.3.4","doi":"https://doi.org/10.3326/pse.46.3.4","is_oa":true,"landing_page_url":"https://doi.org/10.3326/pse.46.3.4","pdf_url":"https://doi.org/10.3326/pse.46.3.4","source":{"id":"https://openalex.org/S4210183797","display_name":"Public Sector Economics","issn_l":"2459-8860","issn":["2459-8860"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","ddh","doaj","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310314756","host_organization_name":"Institute of Public Finance","host_organization_lineage":["https://openalex.org/P4310314756"],"host_organization_lineage_names":["Institute of Public Finance"],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Sector Economics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.3326/pse.46.3.4","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071770456","display_name":"Tu\u011fay G\u00fcnel","orcid":"https://orcid.org/0000-0001-7980-1764","observed_orcids":["https://orcid.org/0000-0001-7980-1764"]},"institutions":[{"id":"https://openalex.org/I55931168","display_name":"Cukurova University","ror":"https://ror.org/05wxkj555","country_code":"TR","type":"education","lineage":["https://openalex.org/I55931168"]},{"id":"https://openalex.org/I66514158","display_name":"Hacettepe University","ror":"https://ror.org/04kwvgz42","country_code":"TR","type":"education","lineage":["https://openalex.org/I66514158"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Tu\u011fay G\u00fcnel","raw_affiliation_strings":["Tu\u011fay G\u00dcNEL \u00c7ukurova University , Faculty of Economics and Administrative Sciences , Department of Public Finance , 01380 , Adana , Turkey","Hacettepe University, Faculty of Economics and Administrative Sciences, Department of Public Finance, 06800, Ankara, Turkey","\u00c7ukurova University, Faculty of Economics and Administrative Sciences, Department of Public Finance, 01380, Adana, Turkey"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tu\u011fay G\u00dcNEL \u00c7ukurova University , Faculty of Economics and Administrative Sciences , Department of Public Finance , 01380 , Adana , Turkey","institution_ids":["https://openalex.org/I55931168"]},{"raw_affiliation_string":"Hacettepe University, Faculty of Economics and Administrative Sciences, Department of Public Finance, 06800, Ankara, Turkey","institution_ids":["https://openalex.org/I66514158"]},{"raw_affiliation_string":"\u00c7ukurova University, Faculty of Economics and Administrative Sciences, Department of Public Finance, 01380, Adana, Turkey","institution_ids":["https://openalex.org/I55931168"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5037826740","display_name":"\u0130rem Didinmez","orcid":"https://orcid.org/0000-0002-1931-0688","observed_orcids":["https://orcid.org/0000-0002-1931-0688"]},"institutions":[{"id":"https://openalex.org/I55931168","display_name":"Cukurova University","ror":"https://ror.org/05wxkj555","country_code":"TR","type":"education","lineage":["https://openalex.org/I55931168"]},{"id":"https://openalex.org/I66514158","display_name":"Hacettepe University","ror":"https://ror.org/04kwvgz42","country_code":"TR","type":"education","lineage":["https://openalex.org/I66514158"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Irem Didinmez","raw_affiliation_strings":["Hacettepe University, Faculty of Economics and Administrative Sciences, Department of Public Finance, 06800, Ankara, Turkey","Tu\u011fay G\u00dcNEL \u00c7ukurova University , Faculty of Economics and Administrative Sciences , Department of Public Finance , 01380 , Adana , Turkey","\u00c7ukurova University, Faculty of Economics and Administrative Sciences, Department of Public Finance, 01380, Adana, Turkey"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hacettepe University, Faculty of Economics and Administrative Sciences, Department of Public Finance, 06800, Ankara, Turkey","institution_ids":["https://openalex.org/I66514158"]},{"raw_affiliation_string":"Tu\u011fay G\u00dcNEL \u00c7ukurova University , Faculty of Economics and Administrative Sciences , Department of Public Finance , 01380 , Adana , Turkey","institution_ids":["https://openalex.org/I55931168"]},{"raw_affiliation_string":"\u00c7ukurova University, Faculty of Economics and Administrative Sciences, Department of Public Finance, 01380, Adana, Turkey","institution_ids":["https://openalex.org/I55931168"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.5559,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.74787298,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":97},"biblio":{"volume":"46","issue":"3","first_page":"403","last_page":"419"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.48489999771118164,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.48489999771118164,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.37599998712539673,"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":0.02810000069439411,"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/rule-of-law","display_name":"rule of law","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.8519999980926514},{"id":"https://openalex.org/keywords/economic-development","display_name":"economic development","score":0.8270000219345093},{"id":"https://openalex.org/keywords/tax-revenue-loss","display_name":"tax revenue loss","score":0.5289999842643738},{"id":"https://openalex.org/keywords/rule-of-law-index","display_name":"rule of law index","score":0.7099999785423279},{"id":"https://openalex.org/keywords/institutional-quality","display_name":"institutional quality","score":0.6380000114440918},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.5329999923706055}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6460304856300354},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6335360407829285},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5976755023002625},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.58942049741745},{"id":"https://openalex.org/C2776847301","wikidata":"https://www.wikidata.org/wiki/Q44918","display_name":"Rule of law","level":3,"score":0.5534406900405884},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.537828266620636},{"id":"https://openalex.org/C55674860","wikidata":"https://www.wikidata.org/wiki/Q856251","display_name":"Tax law","level":3,"score":0.493597149848938},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.43839046359062195},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4367797076702118},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3510103225708008},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.27915847301483154},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.27365267276763916},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12753742933273315},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.11197811365127563},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.08523845672607422},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0837731659412384},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.07209312915802002},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3326/pse.46.3.4","doi":"https://doi.org/10.3326/pse.46.3.4","is_oa":true,"landing_page_url":"https://doi.org/10.3326/pse.46.3.4","pdf_url":"https://doi.org/10.3326/pse.46.3.4","source":{"id":"https://openalex.org/S4210183797","display_name":"Public Sector Economics","issn_l":"2459-8860","issn":["2459-8860"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","ddh","doaj","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310314756","host_organization_name":"Institute of Public Finance","host_organization_lineage":["https://openalex.org/P4310314756"],"host_organization_lineage_names":["Institute of Public Finance"],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Sector Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ipf:psejou:v:46:y:2022:i:3:p:403-419","doi":null,"is_oa":false,"landing_page_url":"http://www.pse-journal.hr/upload/files/pse/2022/3/gunel_didinmez.pdf","pdf_url":"http://www.pse-journal.hr/upload/files/pse/2022/3/gunel_didinmez.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:hrcak.srce.hr:281602","doi":null,"is_oa":true,"landing_page_url":"https://hrcak.srce.hr/281602","pdf_url":null,"source":{"id":"https://openalex.org/S4306400071","display_name":"University of Zagreb University Computing Centre (SRCE)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I181343428","host_organization_name":"University of Zagreb","host_organization_lineage":["https://openalex.org/I181343428"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Public Sector Economics","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.3326/pse.46.3.4","doi":"https://doi.org/10.3326/pse.46.3.4","is_oa":true,"landing_page_url":"https://doi.org/10.3326/pse.46.3.4","pdf_url":"https://doi.org/10.3326/pse.46.3.4","source":{"id":"https://openalex.org/S4210183797","display_name":"Public Sector Economics","issn_l":"2459-8860","issn":["2459-8860"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","ddh","doaj","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310314756","host_organization_name":"Institute of Public Finance","host_organization_lineage":["https://openalex.org/P4310314756"],"host_organization_lineage_names":["Institute of Public Finance"],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Sector Economics","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":1.0,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4293366103.pdf","grobid_xml":"https://content.openalex.org/works/W4293366103.grobid-xml"},"referenced_works_count":40,"referenced_works":["https://openalex.org/W564974553","https://openalex.org/W615754602","https://openalex.org/W1482012802","https://openalex.org/W1519269415","https://openalex.org/W1604669109","https://openalex.org/W1605494330","https://openalex.org/W1982066540","https://openalex.org/W1985347441","https://openalex.org/W1995572385","https://openalex.org/W2037339098","https://openalex.org/W2050236190","https://openalex.org/W2067402622","https://openalex.org/W2092912319","https://openalex.org/W2114340921","https://openalex.org/W2130481088","https://openalex.org/W2144817955","https://openalex.org/W2171703028","https://openalex.org/W2219986439","https://openalex.org/W2323058127","https://openalex.org/W2529087704","https://openalex.org/W2556303783","https://openalex.org/W2560478117","https://openalex.org/W2734673746","https://openalex.org/W2756363339","https://openalex.org/W2809906382","https://openalex.org/W2901297496","https://openalex.org/W2982776031","https://openalex.org/W2991315957","https://openalex.org/W3015850798","https://openalex.org/W3023361769","https://openalex.org/W3034691473","https://openalex.org/W3042458528","https://openalex.org/W3099982511","https://openalex.org/W3122137821","https://openalex.org/W3122223402","https://openalex.org/W3124269584","https://openalex.org/W4239388975","https://openalex.org/W4256549696","https://openalex.org/W6760620624","https://openalex.org/W6811960305"],"related_works":["https://openalex.org/W4396811502","https://openalex.org/W4390557163","https://openalex.org/W3036387705","https://openalex.org/W4410920530","https://openalex.org/W7038385017","https://openalex.org/W2300912500","https://openalex.org/W2903105007","https://openalex.org/W4405684072","https://openalex.org/W4200571979","https://openalex.org/W4407788399"],"abstract_inverted_index":{"Tax":[0],"revenue":[1],"has":[2],"been":[3],"declining":[4],"in":[5,45,71],"most":[6],"countries":[7,47],"recently.Therefore,":[8],"to":[9,34,82],"better":[10],"understand":[11],"the":[12,36,50,55,59,90,105,112,124,130],"reasons":[13],"behind":[14],"this,":[15],"some":[16],"studies":[17,24,70],"focus":[18,25,88],"on":[19,26,42,89,118,123],"supply":[20],"factors,":[21],"while":[22],"few":[23],"demand":[27],"factors.In":[28],"this":[29,31],"context,":[30],"study":[32,65],"aims":[33],"analyse":[35],"impact":[37],"of":[38,40,61,85,93,104,107,114,116,126,129],"rule":[39,84,106,115],"law":[41,117],"tax":[43,119],"revenues":[44,120],"59":[46],"by":[48],"using":[49],"panel":[51],"data":[52],"method":[53],"over":[54],"period":[56],"2002-2018":[57],"considering":[58],"level":[60,92,125],"economic":[62,91,127],"develop":[63],"ment.This":[64],"is":[66,96],"different":[67,77],"from":[68],"previous":[69],"several":[72],"respects.Firstly,":[73],"it":[74],"uses":[75],"a":[76,97],"and":[78],"more":[79],"comprehensive":[80],"index":[81],"measure":[83],"law.Secondly,":[86],"we":[87],"countries,":[94],"which":[95],"crucial":[98],"factor":[99],"for":[100],"measur":[101],"ing":[102],"efficiency":[103],"law.The":[108],"results":[109],"show":[110],"that":[111],"effect":[113],"varies":[121],"based":[122],"development":[128],"countries.":[131]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-08-28T00:00:00"}