UID:
edocfu_9958116970102883
Format:
1 online resource (31 p.)
ISBN:
1-4755-3769-7
,
1-4755-3805-7
,
1-4755-3867-7
Series Statement:
IMF Working Papers
Content:
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.
Note:
Description based upon print version of record.
,
Cover; Abstract; Contents; I. Introduction; II. Brief Review of Related Literature; III. Stochastic Tax Frontier; Box 1. Stochastic Frontier Models; IV. Estimation Strategy; A. 'Observed' Heterogeneity; B. Variables and Data; Tables; 1. Descriptive Statistics; V. Empirical Findings; 2. Parameters of the Stochastic Frontier Tax Function, Maximum Likelihood Method: Main Statistics Indicators; A. Countries' Tax Effort; 3. Countries' Tax Capacity and Tax Effort; Figure 1. Countries Tax Effort by Region; B. Tax Effort in Natural Resource Economies; 4. Countries' Tax Effort by Level of Development
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5. Parameters of the Stochastic Frontier Tax Function: Natural Resource and Non-Natural Resource Countries6. Natural Resource Dependent Countries: Tax Capacity and Tax Effort; C. Sensitivity Analysis; 7. Sensitivity Analysis: Different Scenarios; VI. 'Unobserved' Heterogeneity; 8. Mundlack Random Effects Model; VII. Conclusions; Appendixes; 1. Variables and Data Source; 2. Natural Resource and Non-Natural Resource Countries: Tax Capacity and Tax Effort; References
,
English
Additional Edition:
ISBN 1-4843-0127-7
Language:
English
