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Our data says that the document:

Blanca, Moreno-Dodson ; Nihal, Bayraktar ; Tuan Minh, Le. (2012) Tax Capacity and Tax Effort: Extended Cross-Country Analysis from 1994 to 2009.
In: EcoMod2012. RePEc:ekd:002672:3858.

Full description at Econpapers

cites:

Chelliah, Raja J., Hessel J. Baas, and Margaret R. Kelly (1975) Tax Ratios and Tax Effort in Developing Countries. IMF Staff Papers.

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