Narrowing Tax Gap: Cross Countries Experience

Narrowing Tax Gap: Cross Countries Experience

Working Paper - Narrowing Tax Gap: Cross Countries Experience

Total Downloads 1094

This paper reviews methodologies and empirical estimations of cross-countries’ tax gap and tax effort. Tax gap is the difference between the maximum amounts of tax revenue and the actual receipt. Meanwhile, tax effort is defined as an index of ratio between the share of the actual collection in gross domestic product (GDP) and taxable capacity.

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Working Paper - Narrowing Tax Gap: Cross Countries Experience

Total Downloads 1094

This paper reviews methodologies and empirical estimations of cross-countries’ tax gap and tax effort. Tax gap is the difference between the maximum amounts of tax revenue and the actual receipt. Meanwhile, tax effort is defined as an index of ratio between the share of the actual collection in gross domestic product (GDP) and taxable capacity.

Inquiry Form

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1 Step 1
Nameyour full name
Questionmore details
0 / 300
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