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|z 9781484301272
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Committeri, Marco.
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|a Understanding Countries' Tax Effort /
|c Marco Committeri, Carola Pessino.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2013.
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|a 1 online resource (30 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection.
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|a Mode of access: Internet
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|a Pessino, Carola.
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|a IMF Working Papers; Working Paper ;
|v No. 2013/244
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2013/244/001.2013.issue-244-en.xml
|z IMF e-Library
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