Understanding Countries' Tax Effort photograph

Understanding Countries' Tax Effort

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Originally published 2013
AuthorsCarola Pessino
Ricardo Fenochietto
Date of Reg.
Date of Upd.
ID2094948
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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. . . .

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