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Tax Potential and Tax Effort: An Empirical Estimation for Non-Resource Tax Revenue and VAT’s Revenue

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  • MAIMOUNA DIAKITE
  • Jean-François BRUN

Abstract

A better assessment of non-resource tax potential and VAT’s tax potential independently using a more appropriate model with knowledge of the shortcomings of the previous methods used. Generalized Least Squares Estimators and Stochastic frontier Models The results show that Low income countries have higher tax effort along the period compared to Lower-middle and Upper-middle income countries. They also suggest that inefficiency in taxation depends more on policy decisions than on tax administration performance.

Suggested Citation

  • MAIMOUNA DIAKITE & Jean-François BRUN, 2016. "Tax Potential and Tax Effort: An Empirical Estimation for Non-Resource Tax Revenue and VAT’s Revenue," EcoMod2016 9537, EcoMod.
  • Handle: RePEc:ekd:009007:9537
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    References listed on IDEAS

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    Cited by:

    1. Maïmouna Diakite & Jean-François Brun & Souleymane Diarra & Nasser Ary Tanimoune, 2017. "The effects of tax coordination on the tax revenue mobilization in West African Economic and Monetary Union (WAEMU)," Working Papers halshs-01535104, HAL.

    More about this item

    Keywords

    A large sample of developing countries ; Public finance; Tax policy;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • C01 - Mathematical and Quantitative Methods - - General - - - Econometrics

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