Tax Capacity and Tax Effort : Extended Cross-Country Analysis from 1994 to 2009

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dc.creatorMoreno-Dodson, Blanca
dc.creatorLe, Tuan Minh
dc.creatorBayraktar, Nihal
dc.date2013-01-04T19:08:26Z
dc.date2013-01-04T19:08:26Z
dc.date2012-10
dc.date.accessioned2026-07-01T00:49:19Z
dc.descriptionOne 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.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/2012/10/16876516/tax-capacity-tax-effort-extended-cross-country-analysis-1994-2009
dc.identifierhttps://hdl.handle.net/10986/12094
dc.identifierhttps://doi.org/10.1596/1813-9450-6252
dc.identifier.urihttp://hdl.handle.net/123456789/411527
dc.languageEnglish
dc.languageen_US
dc.publisherWorld Bank, Washington, DC
dc.relationPolicy Research Working Paper; No. 6252
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo
dc.rightsWorld Bank
dc.subjectAGRICULTURE
dc.subjectBANK POLICY
dc.subjectBENCHMARK
dc.subjectBENCHMARKS
dc.subjectBUDGET DEFICIT
dc.subjectBUDGET DEFICITS
dc.subjectBUREAUCRATIC QUALITY
dc.subjectBUSINESS CLIMATE
dc.subjectBUSINESS CYCLE
dc.subjectBUSINESS CYCLES
dc.subjectCENTRAL GOVERNMENT
dc.subjectCOEFFICIENTS
dc.subjectCOMPLIANCE COSTS
dc.subjectCONSUMPTION EXPENDITURE
dc.subjectCOUNTRY RISK
dc.subjectDATA AVAILABILITY
dc.subjectDEDUCTIONS
dc.subjectDEMOGRAPHIC
dc.subjectDEVELOPING COUNTRIES
dc.subjectDEVELOPING COUNTRY
dc.subjectDEVELOPMENT BANK
dc.subjectDEVELOPMENT ECONOMICS
dc.subjectDEVELOPMENT POLICY
dc.subjectEARNED INCOME TAX CREDIT
dc.subjectECONOMIC CRISIS
dc.subjectECONOMIC DEVELOPMENT
dc.subjectECONOMIC OUTLOOK
dc.subjectECONOMIC POLICIES
dc.subjectECONOMIC SECTORS
dc.subjectECONOMIC STRUCTURE
dc.subjectECONOMIC STRUCTURES
dc.subjectEFFICIENCY OF TAX COLLECTION
dc.subjectEFFICIENCY OF TAXES
dc.subjectEXPENDITURE NEEDS
dc.subjectEXPORTS
dc.subjectFINANCIAL CRISIS
dc.subjectFISCAL BALANCES
dc.subjectFISCAL DECENTRALIZATION
dc.subjectFISCAL POLICY
dc.subjectGDP
dc.subjectGDP PER CAPITA
dc.subjectGLOBALIZATION
dc.subjectGOOD GOVERNANCE
dc.subjectGOVERNMENT REVENUE
dc.subjectGOVERNMENT SPENDING
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectGROSS VALUE
dc.subjectGROWTH RATE
dc.subjectGROWTH RATES
dc.subjectINCOME
dc.subjectINCOME GROUP
dc.subjectINCOME GROUPS
dc.subjectINCOME LEVEL
dc.subjectINCOME LEVELS
dc.subjectINCOME TAX
dc.subjectINCOME TAXES
dc.subjectINDEX NUMBERS
dc.subjectINSURANCE
dc.subjectINTERNATIONAL BANK
dc.subjectINTERNATIONAL BUSINESS
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL STANDARD
dc.subjectINTERNATIONAL TRADE
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT DECISIONS
dc.subjectLABOR MARKET
dc.subjectLOW-INCOME COUNTRIES
dc.subjectLOW-INCOME ECONOMIES
dc.subjectMACROECONOMIC VARIABLES
dc.subjectMARKET ECONOMY
dc.subjectMARKET STANDARDS
dc.subjectMIDDLE INCOME COUNTRIES
dc.subjectMIDDLE-INCOME COUNTRIES
dc.subjectMIDDLE-INCOME ECONOMIES
dc.subjectMONETARY FUND
dc.subjectNATURAL RESOURCES
dc.subjectOPEN ECONOMIES
dc.subjectOPEN MARKET
dc.subjectOPEN MARKET ECONOMY
dc.subjectOUTPUT
dc.subjectOUTPUT GAP
dc.subjectOUTPUTS
dc.subjectPARTICULAR COUNTRY
dc.subjectPOLITICAL ECONOMY
dc.subjectPOLITICAL SYSTEM
dc.subjectPRIVATE INVESTMENT
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC INVESTMENT
dc.subjectPUBLIC REVENUE
dc.subjectPUBLIC SPENDING
dc.subjectREDISTRIBUTION
dc.subjectREGRESSION ANALYSES
dc.subjectREGRESSION ANALYSIS
dc.subjectREGULATORY ENVIRONMENT
dc.subjectREVENUE CAPACITY
dc.subjectREVENUE COLLECTION
dc.subjectREVENUE ENHANCEMENT
dc.subjectREVENUE FORECASTING
dc.subjectREVENUE INCREASES
dc.subjectREVENUE MOBILIZATION
dc.subjectREVENUE SOURCES
dc.subjectSTRUCTURAL ADJUSTMENT
dc.subjectSUB-NATIONAL
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX ADMINISTRATION PROCEDURES
dc.subjectTAX BASE
dc.subjectTAX BURDEN
dc.subjectTAX CAPACITY
dc.subjectTAX COLLECTION
dc.subjectTAX COLLECTION PROCESS
dc.subjectTAX EFFORT
dc.subjectTAX EFFORT INDEXES
dc.subjectTAX EFFORTS
dc.subjectTAX EXPENDITURES
dc.subjectTAX POLICIES
dc.subjectTAX POLICY
dc.subjectTAX PURPOSES
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX RATIO
dc.subjectTAX RATIOS
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX REGIMES
dc.subjectTAX REVENUE
dc.subjectTAX REVENUE PERFORMANCE
dc.subjectTAX REVENUES
dc.subjectTAX STRUCTURE
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAXATION
dc.subjectTAXATION POLICIES
dc.subjectTRANSPARENCY
dc.subjectVALUE ADDED
dc.subjectVOLATILITY
dc.subjectWAGES
dc.subjectWORLD DEVELOPMENT INDICATOR
dc.subjectWORLD DEVELOPMENT INDICATORS
dc.titleTax Capacity and Tax Effort : Extended Cross-Country Analysis from 1994 to 2009

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