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Title:The evolution and convergence of OECD tax systems PDF Logo
Authors:Becker, Johannes
Elsayyad, May
Issue Date:2009
Citation:[Journal:] Intereconomics [ISSN:] 1613-964X [Publisher:] Springer [Place:] Heidelberg [Volume:] 44 [Year:] 2009 [Issue:] 2 [Pages:] 105-113
Abstract:This paper considers theory-based expectations on the evolution of tax structures in developed countries and confronts them with stylised facts from aggregate tax revenue data. A bilateral similarity index is introduced which allows the measurement of the similarity of tax systems conditional on country characteristics. A slow but steady convergence in tax revenue structures is found which depends on the proximity, similarity and exchange between a given pair of countries.
Persistent Identifier of the first edition:doi:10.1007/s10272-009-0284-0
Document Type:Article
Appears in Collections:Intereconomics - Review of European Economic Policy

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