Historically, tax research has been dominated by 2 questions: how to enhance revenue collection in order to finance redistribution and public goods and services, and how to design tax policy to strengthen incentives for economic growth. However, the past decade has witnessed surging interests in a third possibility: that taxation may also play a critical, but more indirect, role in the development of improved governance.
Prichard, W. (2016). Taxation, governance and growth. GSDRC Professional Development Reading Pack no. 43. Birmingham, UK: University of Birmingham 5pp