Tax Attractiveness Index In OECD Countries: Panel Data Analysis

Mustafa Alpin Gülşen
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Mustafa Alpin Gülşen: Alanya Alaaddi̇n Keykubat University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2022, vol. 37, issue 117, 21-40

Abstract: This study examines the attractiveness of the tax system of OECD countries in terms of structural factors in the 2007-2018 period. According to the findings, regulator quality has a positive effect on the attractiveness of tax systems in Africa-Middle East, Asia-Pacific, and 66 countries. The control of corruption variable, on the other hand, has a negative effect in Africa-Middle East and Asia-Pacific regions, and a positive effect in Europe and America. In the analysis of Africa-Middle East, Europe, and 66 countries, the effect of public expenditures on the tax attractiveness of the GDP ratio is positive.

Keywords: Tax attractiveness; OECD countries; Panel analysis (search for similar items in EconPapers)
JEL-codes: D73 G18 H20 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:37:y:2022:i:117:p:21-40

DOI: 10.33203/mfy.1033538

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