Understanding fiscal capacity in developing economies: Firms as third-party tax enforcers Why can modern governments tax efficiently? (Working Paper) Working paper 1 Mar 2012 State and Tax Authors Henrik Kleven Professor of Economics, London School of Economics and Political Science (LSE) Claus Thustrup Kreiner Associate Professor, University of Copenhagen Emmanuel Saez Professor of Economics, University of California - Berkeley Kleven-Et-Al-2012-Working-Paper1.pdf Download PDF document • 963.15 KB Share Share More from Understanding fiscal capacity in developing economies: Firms as third-party tax enforcers Why Can Modern Governments Tax So Much? (Policy Brief) Henrik Kleven, Claus Thustrup Kreiner, Emmanuel Saez Policy brief More from IGC Virtual Policy Roundtable: Climate, Fragility, and Policy Pathways in Yemen & Somalia 28 January 2026 13:00-14:30 online Upcoming Event Harnessing AI and Data for Tax Administration Webinar 21 January 2026 14:00-15:00 online Upcoming Webinar When enforcement goes digital: Balancing revenue and compliance costs Mazhar Waseem Policy brief What fieldwork reveals about Pakistan’s uneven state capacity Ayman Moazzam Blog Themes State Tax
