Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/305575 
Year of Publication: 
2024
Series/Report no.: 
CESifo Working Paper No. 11333
Publisher: 
CESifo GmbH, Munich
Abstract: 
In this paper, we estimate the potential tax burden in a panel data set comprising OECD countries over the period 2000-2021. To this end, we use non-parametric and parametric techniques: Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA). In this way, it will be possible for us to identify which countries are close to their potential tax capacity and which are far from it. Moreover, we can determine whether they may sustain an increase (decrease) in their actual tax burden depending on whether the tax effort ratio is lower or higher relatively to other similar countries in the sample. Non-parametric and parametric results coincide rather closely on the positioning of the countries vis-à-vis the production possibility frontier and on their relative distances to the frontier. Efficient countries most of the times are: Belgium, Colombia, Finland, France, Italy, Latvia, Slovak Republic, and Sweden.
Subjects: 
OECD
tax burden
tax efficiency
Stochastic Frontier Analysis
Data Envelopment Analysis
JEL: 
C14
C23
H20
H21
H30
Document Type: 
Working Paper
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