Narrowing Tax Gap: Cross Countries Experience

DDTC Working Paper 0915

25 February 2015

Total Downloads 2129

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.

DownloadView