Tax Performance: A Comparative Study

Joweria M Teera, John Hudson

Research output: Contribution to journalArticlepeer-review

66 Citations (SciVal)


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.
Original languageEnglish
Pages (from-to)785-802
Number of pages18
JournalJournal of International Development
Issue number6
Publication statusPublished - 2004


  • Taxation and Subsidies
  • Optimal Taxation (H210)
  • Efficiency
  • Fiscal and Monetary Policy in Development (O230)
  • Fiscal Policy (E620)


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