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Tax Revenues and Tax Efforts across the World

2016
This chapter focuses on the concept and empirical estimation of tax effort around the world. It employs a cross-country study from a sample of 121, developing and developed countries during 1994-2012. Predicted tax revenue of a country is estimated empirically taking into account its specific economic, demographic, and institutional features and is ...
Nihal Bayraktar   +2 more
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Determining countries’ tax effort. [PDF]

open access: possibleHacienda Pública Española/Revista de Economía Pública, 2010
This paper presents a model to determine the tax effort and tax capacity of 96 countries and the main variables from which they depend. The results and the model allow us to clearly determine which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue.
Carola Pessino, Ricardo Fenochietto
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Tax Effort in ECOWAS Countries

2013
Tax revenue mobilization is essential in the fiscal operations of every economy. The Economic Community of West African States (ECOWAS) therefore has a criterion on tax revenue under the convergence criteria of the ECOWAS Monetary Cooperation Programme (EMCP), which states that tax ratio (as a percentage of GDP) should be at least 20 %.
Mohamed Ben Omar Ndiaye   +1 more
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An empirical analysis of tax ratios and tax efforts for Kenya and Malawi

African Journal of Economic Review, 2018
The study intended to analyse the trends in tax ratio and tax effort differentials between Kenya and Malawi using secondary annual data for the period 1980 to 2015. The data were obtained from both the International Monetary Fund and World Bank data bases. The study was carried out to analyse tax ratios for Kenya and Malawi, estimate the tax effort for
Macha, Raphael Rasiel   +2 more
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LOCAL GOVERNMENT TAX EFFORT IN CHINA: AN ANALYSIS OF PROVINCIAL TAX PERFORMANCE [PDF]

open access: possibleRégion et Développement, 2009
This paper aims to enhance the understanding of provincial tax performance in China, paying special attention to the recent fiscal reforms in the 1980s and in 1994. Using provincial panel data for the period 1986-2004, our analysis consists of two steps.
Qian Wang, Chunli Shen, Heng-fu Zou
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Income Tax and Incentive to Effort

Economica, 1945
IN the assessment and collection of income tax there is one principle to which Chancellors of the Exchequer adhere and that relates to the progression of the tax. This principle is that the persons with the higher income in relation to their responsibilities must pay not only a higher tax but also a higher average rate of tax.
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Tax Effort: The Impact of Corruption, Voice and Accountability [PDF]

open access: possible, 2007
In this paper we argue that a more legitimate and responsive state is an essential factor for a more adequate level of tax effort in developing countries. While at first glance giving such advice to poor countries seeking to increase their tax ratios may not seem more helpful than telling them to find oil, it is presumably more feasible for people to ...
Richard M. Bird   +2 more
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Explaining the Decline in Tax Effort

2002
With the continuing deterioration of the Philippine government's fiscal position in the past few years, it is important to arrest the undeterred contraction of the government's revenue effort. This Notes analyzes the sources of the decline in the country's tax effort and offers recommendations on where and what to focus to be able to address this ...
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