Fenochietto, Ricardo; Pessino, Carola - International Monetary Fund (IMF) - 2013
This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on … which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and … which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the …