The Determinants of Tax Revenue and Tax Effort in Developed and Developing Countries: Theory and New Evidence 1996-2015
This paper measures the tax effort of a group of fifty-nine developed and developing countries over the period 1996-2015 by comparing a country’s actual tax/GDP ratio with the ratio predicted derived from an international tax function which relates tax revenue to various measures of a country’s taxa...
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| Publicat a: | Nova Economia |
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| Autors principals: | , |
| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Universidade Federal de Minas Gerais
2020
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| Matèries: | |
| Accés en línia: | https://www.redalyc.org/articulo.oa?id=400466088005 https://www.redalyc.org/journal/4004/400466088005/ https://www.redalyc.org/journal/4004/400466088005/html/ https://www.redalyc.org/journal/4004/400466088005/400466088005.epub https://www.redalyc.org/journal/4004/400466088005/movil |
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