Understanding Countries’ Tax Effort

Author/Editor:

Ricardo Fenochietto ; Carola Pessino

Publication Date:

December 16, 2013

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

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 near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection.

Series:

Working Paper No. 13/244

Subject:

English

Publication Date:

December 16, 2013

ISBN/ISSN:

9781484301272/1018-5941

Stock No:

WPIEA2013244

Price:

$18.00 (Academic Rate:$18.00)

Format:

Paper

Pages:

30

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