OECD Economics Department Working Papers

The capacity of governments to raise taxes

DOI:https://dx.doi.org/10.1787/6bee2df9-en

This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the response of revenue to rates weakens as rates...



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