One of the important factors for economic development is the existence of an effective tax system. This paper deals with the concept and empirical estimation of countries' taxable capacity and tax effort. It employs a cross-country study from a sample of 110 developing and developed countries during 1994-2009. Taxable capacity refers to the predicted tax-to-gross domestic product ratio that can be estimated empirically, taking into account a country's...
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INFORMATION
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2012/10/01
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Document de travail de recherche sur les politiques
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WPS6252
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1
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1
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2012/10/01
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Disclosed
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Tax capacity and tax effort : extended cross-country analysis from 1994 to 2009
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tax collection
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