@article{Ilzetzki2018, title = "Tax reform and the political economy of the tax base", journal = "Journal of Public Economics", volume = "164", pages = "197 - 210", year = "2018", issn = "0047-2727", doi = "https://doi.org/10.1016/j.jpubeco.2018.06.005", url = "http://www.sciencedirect.com/science/article/pii/S0047272718301166", author = "Ethan Ilzetzki", keywords = "Tax reform, Tax base, Political economy, Lobbying" }