Understanding Countries’ Tax Effort

ByMarco Committeri, Carola Pessino

December 16, 2013

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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.

Subject: Consumer price indexes, Corruption, Crime, Environment, Income distribution, National accounts, Natural resources, Prices, Revenue administration

Keywords: Asia and Pacific, Consumer price indexes, Corruption, country's tax effort, descriptive statistics, estimated tax, frontier model, frontier tax function, Income distribution, inefficiency, institutional characteristic, natural resource, Natural resources, stochastic tax frontier, tax capacity, tax effort, tax frontier, tax frontier development, tax revenue, WP

Pages:
30
Volume:
2013
DOI:
https://doi.org/10.5089/9781484301272.001
Issue:
244
Series:
Working Paper No. 2013/244
Stock No:
WPIEA2013244
ISBN:
9781484301272
ISSN:
1018-5941

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