Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/227795 
Year of Publication: 
2019
Series/Report no.: 
School of Economics Discussion Papers No. 1903
Publisher: 
University of Kent, School of Economics, Canterbury
Abstract: 
This paper measures the tax effort of a sample of fifty-nine developed and developing countries over the period 1995-2015 by comparing a country's actual tax/GDP ratio with the ratio predicted derived from an international tax function which relates tax revenue to various measures of a country's taxable capacity such as the level of per capita income; the share of trade in GDP; the productive structure, and the level of financial deepening. The tax function is estimated using cross section data; pooled time series/cross section data, and panel data using a fixed effects estimator. The results are compared and show a range of tax effort from South Africa with the highest effort and Switzerland with the lowest effort. Implications for policy are drawn.
Subjects: 
Tax ratios
tax effort
JEL: 
H2
Document Type: 
Working Paper

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