Format:
Online-Ressource (30 p)
Edition:
Online-Ausg.
ISBN:
1484301277
,
9781484301272
Series Statement:
IMF Working Papers Working Paper No. 13/244
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
Additional Edition:
Erscheint auch als Druck-Ausgabe Committeri, Marco Understanding Countries' Tax Effort Washington, D.C. : International Monetary Fund, 2013 ISBN 9781484301272
Language:
English
Keywords:
Graue Literatur
DOI:
10.5089/9781484301272.001
Author information:
Fenochietto, Ricardo
