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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...

Бүрэн тодорхойлолт

-д хадгалсан:
Номзүйн дэлгэрэнгүй
-д хэвлэсэн:Nova Economia
Үндсэн зохиолчид: Marcelo Piancastelli, A.P. Thirlwall
Формат: Artigo
Хэл сонгох:Inglês
Хэвлэсэн: Universidade Federal de Minas Gerais 2020
Нөхцлүүд:
Онлайн хандалт: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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