Tax Capacity and Tax Effort : Extended Cross-Country Analysis from 1994 to 2009
No hay miniatura disponible
Fecha
Título de la revista
ISSN de la revista
Título del volumen
Editor
World Bank, Washington, DC
Resumen
Descripción
One of the important factors for
economic development is the existence of an effective tax
system. This paper deals with the concept and empirical
estimation of countries' taxable capacity and tax
effort. It employs a cross-country study from a sample of
110 developing and developed countries during 1994-2009.
Taxable capacity refers to the predicted tax-to-gross
domestic product ratio that can be estimated empirically,
taking into account a country's specific macroeconomic,
demographic, and institutional features, which all change
through time. Tax effort is defined as an index of the ratio
between the share of the actual tax collection in gross
domestic product and taxable capacity. The use of tax effort
and actual tax collection benchmarks allows the ranking of
countries into four different groups: low tax collection,
low tax effort; high tax collection, high tax effort; low
tax collection, high tax effort; and high tax collection,
low tax effort. The analysis provides broad guidance for tax
reforms in countries with various levels of taxable capacity
and revenue intake.
Palabras clave
AGRICULTURE, BANK POLICY, BENCHMARK, BENCHMARKS, BUDGET DEFICIT, BUDGET DEFICITS, BUREAUCRATIC QUALITY, BUSINESS CLIMATE, BUSINESS CYCLE, BUSINESS CYCLES, CENTRAL GOVERNMENT, COEFFICIENTS, COMPLIANCE COSTS, CONSUMPTION EXPENDITURE, COUNTRY RISK, DATA AVAILABILITY, DEDUCTIONS, DEMOGRAPHIC, DEVELOPING COUNTRIES, DEVELOPING COUNTRY, DEVELOPMENT BANK, DEVELOPMENT ECONOMICS, DEVELOPMENT POLICY, EARNED INCOME TAX CREDIT, ECONOMIC CRISIS, ECONOMIC DEVELOPMENT, ECONOMIC OUTLOOK, ECONOMIC POLICIES, ECONOMIC SECTORS, ECONOMIC STRUCTURE, ECONOMIC STRUCTURES, EFFICIENCY OF TAX COLLECTION, EFFICIENCY OF TAXES, EXPENDITURE NEEDS, EXPORTS, FINANCIAL CRISIS, FISCAL BALANCES, FISCAL DECENTRALIZATION, FISCAL POLICY, GDP, GDP PER CAPITA, GLOBALIZATION, GOOD GOVERNANCE, GOVERNMENT REVENUE, GOVERNMENT SPENDING, GROSS DOMESTIC PRODUCT, GROSS VALUE, GROWTH RATE, GROWTH RATES, INCOME, INCOME GROUP, INCOME GROUPS, INCOME LEVEL, INCOME LEVELS, INCOME TAX, INCOME TAXES, INDEX NUMBERS, INSURANCE, INTERNATIONAL BANK, INTERNATIONAL BUSINESS, INTERNATIONAL DEVELOPMENT, INTERNATIONAL STANDARD, INTERNATIONAL TRADE, INVESTMENT CLIMATE, INVESTMENT DECISIONS, LABOR MARKET, LOW-INCOME COUNTRIES, LOW-INCOME ECONOMIES, MACROECONOMIC VARIABLES, MARKET ECONOMY, MARKET STANDARDS, MIDDLE INCOME COUNTRIES, MIDDLE-INCOME COUNTRIES, MIDDLE-INCOME ECONOMIES, MONETARY FUND, NATURAL RESOURCES, OPEN ECONOMIES, OPEN MARKET, OPEN MARKET ECONOMY, OUTPUT, OUTPUT GAP, OUTPUTS, PARTICULAR COUNTRY, POLITICAL ECONOMY, POLITICAL SYSTEM, PRIVATE INVESTMENT, PUBLIC EXPENDITURE, PUBLIC EXPENDITURES, PUBLIC FUNDS, PUBLIC INVESTMENT, PUBLIC REVENUE, PUBLIC SPENDING, REDISTRIBUTION, REGRESSION ANALYSES, REGRESSION ANALYSIS, REGULATORY ENVIRONMENT, REVENUE CAPACITY, REVENUE COLLECTION, REVENUE ENHANCEMENT, REVENUE FORECASTING, REVENUE INCREASES, REVENUE MOBILIZATION, REVENUE SOURCES, STRUCTURAL ADJUSTMENT, SUB-NATIONAL, TAX, TAX ADMINISTRATION, TAX ADMINISTRATION PROCEDURES, TAX BASE, TAX BURDEN, TAX CAPACITY, TAX COLLECTION, TAX COLLECTION PROCESS, TAX EFFORT, TAX EFFORT INDEXES, TAX EFFORTS, TAX EXPENDITURES, TAX POLICIES, TAX POLICY, TAX PURPOSES, TAX RATE, TAX RATES, TAX RATIO, TAX RATIOS, TAX REFORM, TAX REFORMS, TAX REGIMES, TAX REVENUE, TAX REVENUE PERFORMANCE, TAX REVENUES, TAX STRUCTURE, TAX SYSTEM, TAX SYSTEMS, TAXATION, TAXATION POLICIES, TRANSPARENCY, VALUE ADDED, VOLATILITY, WAGES, WORLD DEVELOPMENT INDICATOR, WORLD DEVELOPMENT INDICATORS