TY  - JOUR
AB  - Purpose– The purpose of this paper is to develop a political‐economy model to show how political imperatives lead to reforms in administering direct tax collection.Design/methodology/approach– A static, political‐gain approach was used to model employment in the tax collection sector and then the implications of an increase in revenue pressure were derived through a comparative statics method.Findings– As revenue pressure increases, the “political value” in terms of granting employment falls and thus efficiency resulting from purely political motives decreases.Originality/value– This paper is an original work.
VL  - 4
IS  - 1
SN  - 1753-8254
DO  - 10.1108/17538251111124990
UR  - https://doi.org/10.1108/17538251111124990
AU  - Das Satya P.
PY  - 2011
Y1  - 2011/01/01
TI  - The political economy of revenue pressure and tax collection efficiency
T2  - Indian Growth and Development Review
PB  - Emerald Group Publishing Limited
SP  - 38
EP  - 52
Y2  - 2024/04/25
ER  -