Series: IMF Working Papers
Author(s): Ricardo Fenochietto , and Carola Pessino
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 16 December 2013
Keywords: tax effort, tax frontier, tax capacity, stochastic tax frontier, inefficiency, tax revenues, tax analysis, determinants of tax revenue, tax system, Models with Panel Data
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 ne...