Tax Effort (Pessino & Fenochietto)

Determining countries’ tax effort by Carola Pessino and Ricardo Fenochietto article available at SSRN (11/2010), indicated by Andrea Lemgruber. “This paper presents a model to determine the tax effort and tax capacity of 96 countries and the main variables from which they depend. The results and the model allow us to clearly determine which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue…”

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