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http://hdl.handle.net/10419/66165
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| Title: | | The evolution and convergence of OECD tax systems  |
| 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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