This in turn depends on structural characteristics of the economy (the shares of agriculture and urban informal sector in GDP, the presence of high-value commodities and GDP per capita), as well as on the government’s tax effort. The success of the latter depends, in turn, on the existence of a representative democracy (“no taxation without representation”) and on how legitimate and responsive the state is perceived to be by its citizens. Improvements in tax administration and institutions are also key, as suggested by Lora (2008).