Tax Potential and Tax Effort: An Empirical Estimation for Non-Resource Tax Revenue and VAT’s Revenue

Maimouna Diakite and Jean Brun ()

No 9537, EcoMod2016 from EcoMod

Abstract: A better assessment of non-resource tax potential and VAT’s tax potential independently using a more appropriate model with knowledge of the shortcomings of the previous methods used. Generalized Least Squares Estimators and Stochastic frontier Models The results show that Low income countries have higher tax effort along the period compared to Lower-middle and Upper-middle income countries. They also suggest that inefficiency in taxation depends more on policy decisions than on tax administration performance.

Keywords: A large sample of developing countries; Public finance and tax issues; Tax policy (search for similar items in EconPapers)
Date: 2016-07-04
New Economics Papers: this item is included in nep-iue and nep-pbe
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Citations: View citations in EconPapers (6)

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Related works:
Working Paper: Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue (2016)
Working Paper: Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue (2016)
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Persistent link: https://EconPapers.repec.org/RePEc:ekd:009007:9537

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