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Tax performance: a comparative study

Author

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  • Joweria M. Teera

    (Department of Economics and International Development, University of Bath, Bath, UK)

  • John Hudson

    (Department of Economics and International Development, University of Bath, Bath, UK)

Abstract

This paper seeks to analyse tax performance across countries, utilizing what Musgrave (1969) referred to as the stochastic approach, where tax performance is analysed by comparisons with the average performance. The regression approach to tax performance assessment is used and a tax effort index is constructed. Among the variables that are identified to be important determinants of tax shares is a measure of tax evasion. The tax effort indices obtained show that generally the upper middle-income and high-income OECD groups are making better use of their tax bases to increase revenue. There are also economies of scale with respect to population density. Copyright © 2004 John Wiley & Sons, Ltd.

Suggested Citation

  • Joweria M. Teera & John Hudson, 2004. "Tax performance: a comparative study," Journal of International Development, John Wiley & Sons, Ltd., vol. 16(6), pages 785-802.
    • Handle: RePEc:wly:jintdv:v:16:y:2004:i:6:p:785-802
    DOI: 10.1002/jid.1113
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    References listed on IDEAS

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