- Abadie, A. (2019). Using synthetic controls: Feasibility, data requirements, and methodological aspects. Journal of Economic Literature, 59(2), 391–425.
Paper not yet in RePEc: Add citation now
Abadie, A., & Gardeazabal, J. (2003). The economic costs of conflict: A case study of the basque country. American Economic Review, 93(1), 113–132.
Abadie, A., Diamond, A., & Hainmueller, J. (2010). Synthetic control methods for comparative case studies: Estimating the effect of california's tobacco control program. Journal of the American Statistical Association, 105(490), 493–505.
Abadie, A., Diamond, A., & Hainmueller, J. (2015). Comparative politics and the synthetic control method. American journal of Political Science, 59(2), 495–510.
- Abadie, A., Herr, J. L., Imbens, G., & Drukker, D. M. (2004). Nnmatch: Stata module to compute nearest‐neighbor bias‐corrected estimators. Statistical Software Components, Department of Economics, Boston College.
Paper not yet in RePEc: Add citation now
Adhikari, B., et al. (2015). When does introducing a value‐added tax increase economic efficiency? Evidence from the synthetic control method (Working Papers No. 1524). Department of Economics, Tulane University.
Agha, A., & Haughton, J. (1996). Designing vat systems: Some efficiency considerations. The Review of Economics and Statistics, 78, 303–308.
Ai, C., & Norton, E. C. (2003). Interaction terms in logit and probit models. Economics Letters, 80(1), 123–129.
Aizenman, J., & Jinjarak, Y. (2008). The collection efficiency of the value added tax: Theory and international evidence. Journal of International Trade and Economic Development, 17(3), 391–410.
Aizenman, J., & Jinjarak, Y. (2009). Globalisation and developing countries—A shrinking tax base? The Journal of Development Studies, 45(5), 653–671.
- Antić, D. (2014). Efficiency of a single‐rate and broad‐based vat system: The case of Bosnia and Herzegovina. Financial theory and Practice, 38(3), 303–335.
Paper not yet in RePEc: Add citation now
- Arvate, P., & Mattos, E. (2008). Efficiency in tax collection: Evidence from brazilian municipalities (Working Paper No. 01/2008). CEPESP and EESP‐Getulio Vargas Foundation.
Paper not yet in RePEc: Add citation now
Auerbach, A. J., & Hines, J. R., Jr. (2002). Taxation and economic efficiency. In Handbook of public economics (Vol 3, pp. 1347–1421). Elsevier Press.
- Baer, K., Benon, O., & Toro, R. (2002). Improving large taxpayers' compliance: A rceeview of ountry xperience (Occasional Paper No. 215). IMF.
Paper not yet in RePEc: Add citation now
Baunsgaard, T., & Keen, M. (2010). Tax revenue and (or?) trade liberalization. Journal of Public Economics, 94(9), 563–577.
Bekoe, W., Danquah, M., & Senahey, S. K. (2016). Tax reforms and revenue mobilization in Ghana. Journal of Economic Studies, 43(4), 522–534.
- Bhuiyan, S. H. (2011). Modernizing bangladesh public administration through e‐governance: Benefits and challenges. Government Information Quarterly, 28(1), 54–65.
Paper not yet in RePEc: Add citation now
Bird, R. (2010). Smart tax administration, economic premise (No. 36). World Bank.
- Bird, R., Martinez‐Vazquez, J., & Torgler, B. (2008). Tax effort in developing countries and high‐income countries: The impact of corruption, voice and accountability. Economic Analysis and Policy, 38(1), 55–71.
Paper not yet in RePEc: Add citation now
- Bodin, J.‐P. (2012). Modernizing the tax administration in developing countries: Impact of the VAT. Revue d'économie du développement, 20(3), 83–103.
Paper not yet in RePEc: Add citation now
- Byiers, B. (2005). Tax reforms and revenue performance in Mozambique since independence (DNEAP Working Paper No. 12E).
Paper not yet in RePEc: Add citation now
Caliendo, M., & Kopeinig, S. (2008). Some practical guidance for the implementation of propensity score matching. Journal of Economic Surveys, 22(1), 31–72.
Chambas, G. (2005). Afrique au sud du sahara: Quelle stratégie de transition fiscale? Afrique Contemporaine, 1, 133–163.
- Cochran, W. G., & Rubin, D. B. (1973). Controlling bias in observational studies: A review. The Indian Journal of Statistics, Series A, 35, 417–446.
Paper not yet in RePEc: Add citation now
- de Jantscher, M. C., Silvani, C., & Vehorn, C. L. (1992). Modernizing tax administration. In V. Tanzi (Ed.), Fiscal policies in economies in transition (pp. 120–142). IMF.
Paper not yet in RePEc: Add citation now
- Dehejia, R. H., & Wahba, S. (2002). Propensity score‐matching methods for nonexperimental causal studies. Review of Economics and Statistics, 84(1), 151–161.
Paper not yet in RePEc: Add citation now
Diakite, M., Brun, J.‐F., Diarra, S., & Tanimoune, N. A. (2017). The effects of tax coordination on the tax revenue mobilization in West African Economic and Monetary Union (WAEMU). https://halshs.archives-ouvertes.fr/halshs-01535104.
Diamond, P. A., & Mirrlees, J. A. (1971). Optimal taxation and public production ii: Tax rules. The American Economic Review, 61(3), 261–278.
Dixit, A. (1985). Tax policy in open economies. In: A. J. Aeurbach & M. Feldstein (Eds.), Handbook of public economics (Vol. 1, pp. 313–374).
- Emran, M. S., & Stiglitz, J. E. (2000). Vat versus trade taxes: The (in) efficiency of indirect tax reform in developing countries. Mimeo, Stanford University and Brookings Institution, Washington, DC.
Paper not yet in RePEc: Add citation now
Emran, M. S., & Stiglitz, J. E. (2005). On selective indirect tax reform in developing countries. Journal of Public Economics, 89, 599–623.
- Evans, C. (2003). Studying the studies: An overview of recent research into taxation operation costs. eJournal of Tax Research, 1(1), 64–92.
Paper not yet in RePEc: Add citation now
- Fjeldstad, O.‐H., & Moore, M. (2009). Revenue authorities and public authorities in sub‐Saharan Africa. The Journal of Modern African Studies, 47, 1–18.
Paper not yet in RePEc: Add citation now
- Fjeldstad, O.‐H., & Rakner, L. (2003). Taxation and tax reforms in developing countries: Illustrations from sub‐Saharan Africa. Chr. Michelsen Institute (CMI).
Paper not yet in RePEc: Add citation now
Fossat, P., & Bua, M. (2013). Tax administration reform in the francophone countries of sub‐Saharan Africa. IMF.
- Gangl, M. (2004). Rbounds: Stata module to perform rosenbaum sensitivity analysis for average treatment effects on the treated. Boston College Department of Economics.
Paper not yet in RePEc: Add citation now
Haque, M. E., & Mukherjee, A. (2005). On the revenue implications of trade liberalization under imperfect competition. Economics Letters, 88(1), 27–31.
Heckman, J. J., Ichimura, H., & Todd, P. (1998). Matching as an econometric evaluation estimator. The Review of Economic Studies, 65(2), 261–294.
Heckman, J. J., Ichimura, H., & Todd, P. E. (1997). Matching as an econometric evaluation estimator: Evidence from evaluating a job training program. The Review of Economic Studies, 64(4), 605–654.
- Kangave, J. (2005). Improving tax administration: A case study of the uganda revenue authority. Journal of African Law, 49(2), 145–176.
Paper not yet in RePEc: Add citation now
Katharaki, M., & Tsakas, M. (2010). Assessing the efficiency and managing the performance of greek tax offices. Journal of Advances in Management Research, 7(1), 58–75.
Kayizzi‐Mugerwa, S., Anyanwu, J. C., & Conceição, P. (2014). Regional integration in Africa: An introduction. African Development Review, 26(S1), 1–6.
Keen, M., & Ligthart, J. E. (2002). Coordinating tariff reduction and domestic tax reform. Journal of International Economics, 56(2), 489–507.
Keen, M., & Ligthart, J. E. (2005). Coordinating tariff reduction and domestic tax reform under imperfect competition. Review of International Economics, 13(2), 385–390.
Keen, M., & Lockwood, B. (2006). Is the VAT a money machine? National Tax Journal, 59, 905–928.
Keen, M., & Lockwood, B. (2010). The value added tax: Its causes and consequences. Journal of Development Economics, 92(2), 138–151.
Kloeden, D. (2011). Revenue administration reforms in anglophone Africa since the early 1990s. IMF Working Papers, 11, 1–47.
Kumbhakar, S. C., Lien, G., & Hardaker, J. B. (2014). Technical efficiency in competing panel data models: a study of Norwegian grain farming. Journal of Productivity Analysis, 41(2), 321–337.
- Lechner, M. (2001). A note on the common support problem in applied evaluation studies (Discussion Paper No. 1). University of St. Gallen Economics.
Paper not yet in RePEc: Add citation now
Lechner, M. (2002). Some practical issues in the evaluation of heterogeneous labor market programs by matching methods. Journal of the Royal Statistical Society: Series A (Statistics in Society), 165(1), 59–82.
- Ligthart, J. E., & Meijden, G. vd. (2010). Coordinated tax‐tariff reforms, informality, and welfare distribution. Mimeo, Tilburg University.
Paper not yet in RePEc: Add citation now
- Mansour, M., & Rota‐Graziosi, G. (2012). Coordination fiscale dans l'Union Économique et Monétaire Ouest Africaine. Revue d'économie du développement, 20(3), 9–34. http://www.cairn.info/resume.php?ID_ARTICLE=EDD_263_0009.
Paper not yet in RePEc: Add citation now
Mansour, M., & Rota‐Graziosi, G. (2013). Tax coordination in the west African economic and monetary union (Working Paper No. 13/163). International Monetary Fund.
Masiya, M. (2019). Revenue implications of Continental Free Trade Area: A short‐run perspective of Malawi. African Development Review, 31(4), 529–538.
Michael, M. S., Hatzipanayotou, P., & Miller, S. M. (1993). Integrated reforms of tariffs and consumption taxes. Journal of Public Economics, 52(3), 417–428.
Mihaljek, M. D. (1992). Tariffs, optimal taxes, and collection costs (IMF Working Paper No. 92/28). International Monetary Fund.
- Mosomi, N. A. (2015). Determinants of tax efficiency perceptions by domestic taxpayers in Kenya: The case of Nairobi. International Journal of Economics Finance and Management Sciences, 3(5), 541–545.
Paper not yet in RePEc: Add citation now
- Munk, K. J. (2008). Tax‐tariff reform with costs of tax administration. International Tax and Public Finance, 15(6), 647–667.
Paper not yet in RePEc: Add citation now
Muriithi, M. K., & Moyi, E. D. (2003). Tax reforms and revenue mobilization in Kenya (African Economic Research Consortium Research Paper No. 131).
Osoro, N. E. (1993). Revenue productivity implications of tax reform in Tanzania. Centre for the Study of African Economies, University of Oxford.
- Piggott, J., & Whalley, J. (2001). Vat base broadening, self‐supply, and the informal sector. American Economic Review, 91(4), 1084–1094.
Paper not yet in RePEc: Add citation now
- Rocha, R., Ulyssea, G., & Rachter, L. (2014). Do entry regulation and taxes hinder firm creation and formalization? Evidence from Brazil (UFRJ‐IE Discussion Paper No. 011–2014).
Paper not yet in RePEc: Add citation now
- Rosenbaum, P. R. (2002). Overt bias in observational studies. In Observational studies (pp. 71–104). Springer.
Paper not yet in RePEc: Add citation now
- Rosenbaum, P. R., & Rubin, D. B. (1983a). The central role of the propensity score in observational studies for causal effects. Biometrika, 70(1), 41–55.
Paper not yet in RePEc: Add citation now
- Rosenbaum, P. R., & Rubin, D. B. (1983b). The central role of the propensity score in observational studies for causal effects. Biometrika, 70 (1), 41–55. https://academic.oup.com/biomet/article-abstract/70/1/41/240879.
Paper not yet in RePEc: Add citation now
- Rosenbaum, P. R., & Rubin, D. B. (1985a). The bias due to incomplete matching. Biometrics, 41, 103–116.
Paper not yet in RePEc: Add citation now
- Rubin, D. B. (1974). Estimating causal effects of treatments in randomized and nonrandomized studies. Journal of Educational Psychology, 66(5), 688–701.
Paper not yet in RePEc: Add citation now
- Shahroodi, S. M. M. (2010). Investigation of the effective factors in the efficiency of tax system. Journal of Accounting and taxation, 2(3), 42–45.
Paper not yet in RePEc: Add citation now
Shuaibu, M. (2015). Trade liberalization and intra‐regional trade: A case of selected ECOWAS countries. African Development Review, 27(1), 27–40.
Sianesi, B. (2004). An evaluation of the Swedish system of active labor market programs in the 1990s. Review of Economics and Statistics, 86(1), 133–155.
- Smith, H. L. (1997). 6. Matching with multiple controls to estimate treatment effects in observational studies. Sociological Methodology, 27(1), 325–353.
Paper not yet in RePEc: Add citation now
Smith, J. A., & Todd, P. E. (2005). Does matching overcome Lalonde's critique of nonexperimental estimators? Journal of Econometrics, 125(1–2), 305–353.
- Stiglitz, J. E. (2010). Development‐oriented tax policy. In: R. H. Gordon (Ed.), Taxation in developing countries: Six case studies and policy implications (pp. 11–36). Columbia University Press.
Paper not yet in RePEc: Add citation now
Suliman, K. M. (2005). The impact of trade liberalization on revenue mobilization and stability in Sudan. African Development Review, 17(3), 405–434.
- Taufik, K. (2018). Modernization of the tax administration system: A theoretical review of improving tax capacity. E3s web of conferences, 73, 10022.
Paper not yet in RePEc: Add citation now