Hayruni, Tatul; Minasyan, Gevorg; Nurbekyan, Armen - In: Baltic journal of economics 25 (2025) 1, pp. 131-155
We provide new evidence on countries' tax effort - the gap between collected and predicted tax revenue - based on a self-constructed panel of 114 countries, covering the period from 1995 to 2020. We apply the stochastic frontier model of Kumbhakar et al. (2014. Technical efficiency in competing...