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Mounir Atlassi

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Open access 2026

Governance, Fiscal Effort, and Tax Capacity: International Evidence from Comparable Economies

Fiscal capacity and tax revenue mobilization are essential for preserving budgetary resilience amid globalization, capital mobility, tax competition, and institutional constraints. While previous studies have examined the determinants of tax performance, relatively few have jointly considered structural factors, govern...

Mounir Atlassi, Mohamed Karim, Ilham Dkhissi · 0 citations

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