Determinants of level of taxation: An empirical study of OECD countries from 2006 to 2016
Source: Australian Tax Forum Journal Article
Published Date: 1 Mar 2020
The paper provides an empirical examination of the determinants of tax level (tax-to-GDP ratio) among OECD member countries from 2006 to 2016. Conventional regression studies of tax level tend to focus on two sets of factors: structural (such as GDP per capita, output share of agriculture, age dependency ratio, etc) and institutional (such as corruption, political stability, etc). The present paper employs a different approach that emphasises the role of tax policy and tax administration in explaining tax level in developed countries. More specifically, it seeks to determine the quantitative impacts of tax rate, tax compliance burden, governance, level of economic development and trade openness on tax level of OECD member countries.
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Details
- Published By: Binh Tran-Nam, Lien Nguyen Phuong, Nhung Nguyen Thi Phuong
- Published On:1 Mar 2020
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