Drivers of the tax effort : evidence from a large panel
This paper extends previous literature by assessing the drivers of tax effort in a large panel of 122 countries over the period 1980 to 2017 and refining the analysis to regions, periods, income group, and economic development level. Our focus is on five blocks of determinants, namely: economic, fis...
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| Other Authors: | , |
| Format: | workingPaper |
| Language: | eng |
| Published: |
2021
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10400.5/21206 |
| Country: | Portugal |
| Oai: | oai:www.repository.utl.pt:10400.5/21206 |