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Tax Effort as an Indicator of Fiscal Stress
Public Finance Quarterly, 1988The most visible credit market measure of the fiscal health of a municipality is the credit rating. In this article we ask whether the credit rating fully incorporates the fiscal stresses faced by municipal governments. We utilize state “tax effort” as a measure of the fiscal stress faced by a municipality.
Earl D. Benson +2 more
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2017
This paper describes the estimation of a new tax effort index for 120 developing countries over 1990-2012. Two major innovations are the use of a new measure of non-resource tax revenues and the correction of the traditional method of tax effort estimation by accounting for structural economic and human vulnerabilities.
Yohou, Djedje Hermann, Goujon, Michaël
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This paper describes the estimation of a new tax effort index for 120 developing countries over 1990-2012. Two major innovations are the use of a new measure of non-resource tax revenues and the correction of the traditional method of tax effort estimation by accounting for structural economic and human vulnerabilities.
Yohou, Djedje Hermann, Goujon, Michaël
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Exploring the Deep Determinants of Tax Effort
SSRN Electronic Journal, 2019The tax effort literature explains cross-country variation in tax revenues using various determinants of tax revenues. To date, this literature has viewed tax effort primarily as a function of current economic and political circumstances; proximate determinants of tax effort.
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New approaches to measuring tax effort
2014Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.
Musharraf Rasool Cyan +2 more
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A more accurate measurement of tax effort
Applied Economics Letters, 2007Even though it is commonplace in many countries for federal governments to give fiscal support to local governments, this may work as a deterrent in providing incentives to local governments to increase their own revenue. To address this problem of moral hazard, various techniques of measuring the local governments’ tax effort have been suggested in ...
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DETERMINANTS OF TAX CAPACITY AND TAX EFFORT IN SOUTHERN AFRICA: AN EMPIRICAL ANALYSIS
Applied Economics, 2021Zurika Robinson
exaly
Does South Africa’s tax effort fall short of its tax capacity?
Development Southern Africa, 2021Baneng Naape, Nyasha Mahonye
exaly
Does petroleum tax revenue drive sales tax effort of Indian states? A stochastic frontier approach
International Journal of Finance and Economics, 2022Avipsa Mohanty, Dinabandhu Sethi
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Tax Effort of the Indian States from 2001–2002 to 2016–2017: A Stochastic Frontier Approach
Millennial Asia, 2023Ganesh Kawadia, Ankit Kumar Suryawanshi
exaly