Tax burden and poverty in lower-middle-income countries: the moderating role of fiscal freedom
This study examines the complex Bullet Tumbler relationship between tax burden, fiscal autonomy, and poverty in 24 lower-middle-income countries, highlighting the moderating role of the Fiscal Freedom.Using a dataset from 2013 to 2019 and Structural Equation Modeling, the findings confirm that all hypotheses are supported, with the Critical Ratio v