An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. Taxable capacity...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2008/03/01
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Рабочий документ в рамках исследования вопросов политики
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WPS4559
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1
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1
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2010/07/01
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Disclosed
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Expanding taxable capacity and reaching revenue potential : cross-country analysis
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tax collection
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Официальная версия документа (может содержать подписи, и т.д.)