In the tax literature, the tax effort index for any country is usually measured by the ratio of the actual tax ratio to the predicted ratio. This reflects mainly the variance in the taxable capacity of a country. A high value of tax effort index indicates that a particular country is collecting...

In the tax literature, the tax effort index for any country is usually measured by the ratio of the actual tax ratio to the predicted ratio. This reflects mainly the variance in the taxable capacity of a country. A high value of tax effort index indicates that a particular country is collecting...

This paper attempts to examine the evolution of the financial conditions of Brazilian States ten years after the re-structuring of their financial debt. Re-structuring the financial debt was implemented according to a fiscal adjustment program which established targets to be periodically...

In the tax literature, the tax effort index for any country is usually measured by the ratio of the actual tax ratio to the predicted ratio. This reflects mainly the variance in the taxable capacity of a country. A high value of tax effort index indicates that a particular country is collecting...

This paper measures the tax effort of a sample of fifty-nine developed and developing countries over the period 1995-2015 by comparing a country's actual tax/GDP ratio with the ratio predicted derived from an international tax function which relates tax revenue to various measures of a country's...

In the tax literature, the tax effort index for any country is usually measured by the ratio of the actual tax ratio to the predicted ratio. This reflects mainly the variance in the taxable capacity of a country. A high value of tax effort index indicates that a particular country is collecting...

Este trabalho avalia o esforço fiscal empregado pelas administrações estaduais brasileirasno período de 1985 a 1999. Os níveis de esforço fiscal são avaliados levando-seem conta vários fatores peculiares de cada estado, tais como proporções setoriais doproduto estadual, renda per...

O objetivo deste trabalho é avaliar a evolução da situação financeira dos estados brasileiros dez anos após a renegociação da dívida com o governo federal. A renegociação da dívida foi efetivada mediante a aprovação de um Programa de Ajuste Fiscal com metas periodicamente...