Understanding Countriess Tax Effort
Copyright policy )Understanding Countriess Tax Effort
This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection.
- Universidad del Centro de Estudios Macroeconómicos de Argentina Argentina
- International Monetary Fund United States
- CEMA Belgium
Cross country analysis;Economic models;Natural resources;Taxes;Tax systems;Tax revenue;tax effort, tax frontier, tax capacity, stochastic tax frontier, inefficiency, tax revenues, tax analysis, determinants of tax revenue, tax system, Models with Panel Data, Model Construction and Estimation, General,
Cross country analysis;Economic models;Natural resources;Taxes;Tax systems;Tax revenue;tax effort, tax frontier, tax capacity, stochastic tax frontier, inefficiency, tax revenues, tax analysis, determinants of tax revenue, tax system, Models with Panel Data, Model Construction and Estimation, General,
selected citations These citations are derived from selected sources.This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).105 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Top 1% influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Top 10% impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Top 10%
Citations provided by BIP!Popularity provided by BIP!