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The Determinants of Tax Revenue and Tax Effort in Developed and Developing Countries: Theory and New Evidence 1996-2015 [Os determinantes da receita tributária e do esforço tributário em países desenvolvidos e em desenvolvimento: teoria e novas evidências 1996-2015]

Author

Listed:
  • Marcelo Piancastelli

    (IPEA)

  • A.P. Thirlwall

    (University of Kent)

Abstract

Este trabalho estima o esforço fiscal de um grupo de cinquenta e nove países desenvolvidos e em desenvolvimento para o período 1996-2015, pela comparação da relação receita tributária atual e PIB (Produto Interno Bruto) e a mesma relação estimada e derivada de uma função tributária internacional. Esta função relaciona a receita tributária a várias medidas da capacidade tributária e um país, tais como o nível da renda per capita; a participação do comércio no PIB, a estrutura produtiva, e o nível de intermediação financeira. A função tributária é estimada usando dados cross-section; séries de tempo e cross-section interpolada e painel de dados com efeitos fixos. Os resultados são comparados e mostram uma amplitude de esforço fiscal entre países. Implicações para políticas são então apresentadas. O trabalho critica os estudos que incluem variáveis institucionais e outras não relacionadas com a base fiscal para se estimar o esforço fiscal, pois na verdade são explicações dos motivos pelos quais relações tributárias diferem entre países, não o esforço fiscal par si próprio.

Suggested Citation

  • Marcelo Piancastelli & A.P. Thirlwall, 2020. "The Determinants of Tax Revenue and Tax Effort in Developed and Developing Countries: Theory and New Evidence 1996-2015 [Os determinantes da receita tributária e do esforço tributário em países desenv," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), vol. 30(3), pages 871-892, September.
    • Handle: RePEc:nov:artigo:v:30:y:2020:i:3:p:871-892
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    References listed on IDEAS

    as
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    7. Nihal Bayraktar & Tuan Minh Le & Blanca Moreno-Dodson, 2012. "Tax Capacity and Tax Effort: Extended Cross-Country Analysis from 1994 to 2009," EcoMod2012 3858, EcoMod.
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    More about this item

    Keywords

    alíquotas tributárias; esforço tributário;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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