The evolution and convergence of OECD tax systems

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.

Item Type: Article
Keywords: Globalization, Taxation
Date Deposited: 28 Jul 2010 11:30
Last Modified: 14 Aug 2015 13:04

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