Tax Performance: A Comparative Study

Joweria M Teera, John Hudson

Research output: Contribution to journalArticle

41 Citations (Scopus)

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.
Original languageEnglish
Pages (from-to)785-802
Number of pages18
JournalJournal of International Development
Volume16
Issue number6
Publication statusPublished - 2004

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taxes
comparative study
performance
tax evasion
income
performance assessment
population density
economy of scale
tax
OECD
revenue
determinants
regression
economy
Group

Keywords

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

Cite this

Teera, J. M., & Hudson, J. (2004). Tax Performance: A Comparative Study. Journal of International Development, 16(6), 785-802.

Tax Performance: A Comparative Study. / Teera, Joweria M; Hudson, John.

In: Journal of International Development, Vol. 16, No. 6, 2004, p. 785-802.

Research output: Contribution to journalArticle

Teera, JM & Hudson, J 2004, 'Tax Performance: A Comparative Study', Journal of International Development, vol. 16, no. 6, pp. 785-802.
Teera, Joweria M ; Hudson, John. / Tax Performance: A Comparative Study. In: Journal of International Development. 2004 ; Vol. 16, No. 6. pp. 785-802.
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