The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the...

(WP 04/03 Clave pdf) Thurstone´s (1927) is not a proper model for multiple judgment paired comparison data as it assigns zero probabilities to all intransitive patterns. To obtain a proper model, Takane (1987) extended Thurstone´s model by adding a vector of pair specific random errors. We...