@article{piancastelli_thirlwall_2020,  title={The Determinants of Tax Revenue and Tax Effort in Developed and Developing Countries: Theory and New Evidence 1996-2015},  volume={30},  ISSN={0103-6351},  url={https://doi.org/10.1590/0103-6351/5788},  DOI={10.1590/0103-6351/5788},  number={3},  journal={Nova Economia},  publisher={Nova Economia},  author={Piancastelli, Marcelo and Thirlwall, A.P.},  year={2020},  month={Sep},  pages={871–892} }