Understanding Countries' Tax Effort
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Originally published | 2013 |
Authors | Carola Pessino |
Ricardo Fenochietto | |
Date of Reg. | |
Date of Upd. | |
ID | 2094948 |
About Understanding Countries' 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. . . .