Understanding Countries' Tax Effort /
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 th...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2013.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2013/244 |
| 在線閱讀: | Full text available on IMF |