Afonso, António; Montes, Ana Patricia; Domínguez … - 2024
In this paper, we estimate the potential tax burden in a panel data set comprising OECD countries over the period 2000 … and which are far from it. Moreover, we can determine whether they may sustain an increase (decrease) in their actual tax … burden depending on whether the tax effort ratio is lower or higher relatively to other similar countries in the sample. Non …
