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International Comparisons of Taxation for Selected Developing Countries, 1972-76 (Comparaisons entre les systèmes fiscaux de certains pays en développement, 1972-76) (Comparaciones internacionales de tributación entre determinados países en desarrollo, 1972-76)

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Author Info

  • Alan A. Tait

    (International Monetary Fund)

  • Wilfrid L. M. Grätz

    (International Monetary Fund)

  • Barry J. Eichengreen

    (International Monetary Fund)

Abstract

The paper reviews the controversial measures of "tax effort," updates previous studies, and compares current results to earlier findings. Some trends in taxation are described. A new, broader sample of countries is used to show the vulnerability of absolute tax indices to changes in the sample. However, rankings prove to be relatively stable. /// Dans cette étude, les auteurs examinent la manière controversée de mesurer l'"effort fiscal", mettent à jour les études antérieures et comparent les résultats actuels aux résultats antérieurs. Les auteurs y décrivent certaines tendances de la fiscalité. Ils se servent d'un nouvel échantillon comprenant un plus grand nombre de pays pour montrer à quel point les indices fiscaux absolus sont sensibles aux variations de l'échantillon. Les classements établis s'avèrent, toutefois, relativement stables. /// En este estudio se analizan las discutidas formas de medir el "esfuerzo fiscal", se ponen al día otros estudios anteriores y se comparan los resultados actuales con los anteriormente hallados. Se describen algunas tendencias de la tributación. Se utiliza una muestra nueva y más amplia de países con el fin de comprobar la vulnerabilidad de los índices tributarios absolutos a las variaciones de la muestra. Con todo, el orden de los países en los grupos resultó ser bastante estable.

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Bibliographic Info

Article provided by Palgrave Macmillan in its journal Staff Papers - International Monetary Fund.

Volume (Year): 26 (1979)
Issue (Month): 1 (March)
Pages: 123-156

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Handle: RePEc:pal:imfstp:v:26:y:1979:i:1:p:123-156

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Cited by:
  1. M. Peter van der Hoek, 2008. "Corruption and Taxation in the New European Union Member States," Journal of Information Systems & Operations Management, Romanian-American University, vol. 2(2), pages 399-406, November.
  2. Craigwell, Roland C & Thomas, Chrystal, 2010. "Revisiting the effect of country size on taxation in developing countries," MPRA Paper 33470, University Library of Munich, Germany.

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