Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/66165 
Year of Publication: 
2009
Citation: 
[Journal:] Intereconomics [ISSN:] 1613-964X [Volume:] 44 [Issue:] 2 [Publisher:] Springer [Place:] Heidelberg [Year:] 2009 [Pages:] 105-113
Publisher: 
Springer, Heidelberg
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: 
Document Type: 
Article
Document Version: 
Published Version

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