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Tax performance: a comparative study

✍ Scribed by Joweria M. Teera; Professor John Hudson

Publisher
John Wiley and Sons
Year
2004
Tongue
English
Weight
117 KB
Volume
16
Category
Article
ISSN
0954-1748

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✦ Synopsis

Abstract

This paper seeks to analyse tax performance across countries, utilizing what Musgrave (1969) referred to as the stochastic approach, where tax performance is analysed by comparisons with the average performance. The regression approach to tax performance assessment is used and a tax effort index is constructed. Among the variables that are identified to be important determinants of tax shares is a measure of tax evasion. The tax effort indices obtained show that generally the upper middle‐income and high‐income OECD groups are making better use of their tax bases to increase revenue. There are also economies of scale with respect to population density. Copyright Β© 2004 John Wiley & Sons, Ltd.

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