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Moroccan tax potential: Econometric analysis through the tax effort

Author

Listed:
  • Nezha BOUSSELHAMI

    (University Mohammed V, Rabat, Morocco.)

  • Moustapha HAMZAOUI

    (University Mohammed V, Rabat, Morocco.)

Abstract

This study evaluates Morocco’s tax potential using econometric models. It measures tax effort and identifies structural constraints affecting revenue mobilization.

Suggested Citation

  • Nezha BOUSSELHAMI & Moustapha HAMZAOUI, 2018. "Moroccan tax potential: Econometric analysis through the tax effort," Turkish Economic Review, EconSciences Journals, vol. 5(1), pages 22-32, March.
    • Handle: RePEc:cvv:journ2:v:5:y:2018:i:1:p:22-32
    as

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    References listed on IDEAS

    as
    1. Jean-Louis COMBES & Gérard CHAMBAS & Jean-François BRUN, 2006. "Recettes publiques des pays en développement. Méthode d’évaluation," Working Papers 200611, CERDI.
    2. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models

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