Tax Performance: A Comparative Study
Reference:
Teera, J. M. and Hudson, J., 2004. Tax Performance: A Comparative Study. Journal of International Development, 16 (6), pp. 785-802.
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Abstract
This paper seeks to analyse tax performance across countries, utilizing what Musgrave ([1969]) referred to as the stochastic approach, where tax performance is analysed by comparisons with the average performance. The regression approach to tax performance assessment is used and a tax effort index is constructed. Among the variables that are identified to be important determinants of tax shares is a measure of tax evasion. The tax effort indices obtained show that generally the upper middle-income and high-income OECD groups are making better use of their tax bases to increase revenue. There are also economies of scale with respect to population density.
Details
| Item Type | Articles |
| Creators | Teera, J. M.and Hudson, J. |
| Uncontrolled Keywords | taxation and subsidies, optimal taxation (h210), efficiency, fiscal and monetary policy in development (o230), fiscal policy (e620) |
| Departments | Faculty of Humanities & Social Sciences > Social & Policy Sciences Faculty of Humanities & Social Sciences > Economics |
| Refereed | Yes |
| Status | Published |
| ID Code | 10001 |
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