Becker, Johannes and Elsayyad, May (2009) The evolution and convergence of OECD tax systems. Intereconomics, 44 (2). pp. 105-113.
This paper considers theory-based expectations on the evolution of tax structures in developed countries and confronts them with stylised facts from aggregate tax revenue data. A bilateral similarity index is introduced which allows the measurement of the similarity of tax systems conditional on country characteristics. A slow but steady convergence in tax revenue structures is found which depends on the proximity, similarity and exchange between a given pair of countries.
|Date Deposited:||28 Jul 2010 11:30|
|Last Modified:||14 Aug 2015 13:04|
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