000			02428cam a22003854a 4500
001			6252
003			The World Bank
006			m d
007			cr cn|||||||||
008			020129s2012 dcu i001 0 eng
024	8		_a10.1596/1813-9450-6252
035			_a(The World Bank)6252
100	1		_aLe, Tuan Minh
245	1	0	_aTax Capacity and Tax Effort _h[electronic resource] : _bExtended Cross-Country Analysis from 1994 to 2009 / _cTuan Minh Le
260			_aWashington, D.C., _bThe World Bank, _c2012
300			_a1 online resource (52 p.)
520	3		_aOne of the important factors for economic development is the existence of an effective tax system. This paper deals with the concept and empirical estimation of countries' taxable capacity and tax effort. It employs a cross-country study from a sample of 110 developing and developed countries during 1994-2009. Taxable capacity refers to the predicted tax-to-gross domestic product ratio that can be estimated empirically, taking into account a country's specific macroeconomic, demographic, and institutional features, which all change through time. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and taxable capacity. The use of tax effort and actual tax collection benchmarks allows the ranking of countries into four different groups: low tax collection, low tax effort; high tax collection, high tax effort; low tax collection, high tax effort; and high tax collection, low tax effort. The analysis provides broad guidance for tax reforms in countries with various levels of taxable capacity and revenue intake.
650		4	_aDebt Markets
650		4	_aEconomic development
650		4	_aEconomic Theory & Research
650		4	_aEmerging Markets
650		4	_aInternational Economics & Trade
650		4	_aMacroeconomics and Economic Growth
650		4	_aSubnational Economic Development
650		4	_aTax effort
650		4	_aTax policies
650		4	_aTaxable capacity
650		4	_aTaxation & Subsidies
700	1		_aBayraktar, Nihal
700	1		_aLe, Tuan Minh
700	1		_aMoreno-Dodson, Blanca
776	1	8	_aPrint version: _iLe, Tuan Minh _tTax Capacity and Tax Effort. _dWashington, D.C. : The World Bank, 2012
830		0	_aPolicy research working papers.
830		0	_aWorld Bank e-Library.
856	4	0	_uhttp://elibrary.worldbank.org/doi/book/10.1596/1813-9450-6252
999			_c24815 _d24815