Country size and taxation in developing countries
研究发展中国家规模对税收的影响，发现小国在财政工具选择、税收收入分布和税率上与大国有显著差异，小国税收比率更高。
This article addresses the issue of size and taxation in poor countries. The author uses three criteria of size to determine two groups of very large and very small countries. An analysis of tax data for the two groups reveals marked differences in the choice of fiscal instruments, and the distribution of tax revenue as well as higher tax ratios for the small states. Evidence both from the literature and this study suggests that smallness gives rise to features which both facilitate and necessitate higher tax collections.