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Tax Attractiveness Index In OECD Countries: Panel Data Analysis

Author

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  • Mustafa Alpin Gülşen

    (Alanya Alaaddin Keykubat University)

Abstract

This study examines the attractiveness of the tax system of OECD countries in terms of structural factors in the 2007-2018 period. According to the findings, regulator quality has a positive effect on the attractiveness of tax systems in Africa-Middle East, Asia-Pacific, and 66 countries. The control of corruption variable, on the other hand, has a negative effect in Africa-Middle East and Asia-Pacific regions, and a positive effect in Europe and America. In the analysis of Africa-Middle East, Europe, and 66 countries, the effect of public expenditures on the tax attractiveness of the GDP ratio is positive.

Suggested Citation

  • Mustafa Alpin Gülşen, 2022. "Tax Attractiveness Index In OECD Countries: Panel Data Analysis," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 37(117), pages 21-40, April.
    • Handle: RePEc:acc:malfin:v:37:y:2022:i:117:p:21-40
    DOI: https://doi.org/10.33203/mfy.1033538
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    More about this item

    Keywords

    Tax attractiveness; OECD countries; Panel analysis;
    All these keywords.

    JEL classification:

    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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