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La Economía Mundial

La Economía Mundial »

Source: Informe Anual 1998

Series: Annual Report of the Executive Board

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1998

Language: Spanish

ISBN: 9781557757678

...

Organización, Contratación de Personal Y Presupuesto

Organización, Contratación de Personal Y Presupuesto »

Source: Informe Anual 1998

Series: Annual Report of the Executive Board

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1998

Language: Spanish

ISBN: 9781557757678

...

Understanding Countries’ Tax Effort

Understanding Countries’ Tax Effort »

Source: Understanding Countries' Tax Effort

Volume/Issue: 2013/244

Series: IMF Working Papers

Author(s): Ricardo Fenochietto , and Carola Pessino

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 December 2013

ISBN: 9781484301272

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...