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A Theory of Tax Level Determinants for Developing Countries.
- Source :
- Economic Development & Cultural Change; Apr70, Vol. 18 Issue 3, p328, 14p
- Publication Year :
- 1970
-
Abstract
- This paper gives detailed consideration to some of the factors likely to affect tax levels in developing countries While important gaps remain to be covered, our results suggest that the availability of taxable bases is a more important determinant of tax levels in developing countries than variations in the demand for government expenditures. In developed countries, variations in tax levels suggest that demand factors come into play. This conclusion is based on our findings that factors measuring tax administrative capacity, while not very meaningful as indicators of demand for public services, are highly significant in explaining the tax ratios in developing countries. The introduction of these variables enables us to explain about 45 percent of the variation in the ratios. [ABSTRACT FROM AUTHOR]
- Subjects :
- TAXATION
TAX administration & procedure
DEVELOPING countries
Subjects
Details
- Language :
- English
- ISSN :
- 00130079
- Volume :
- 18
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- Economic Development & Cultural Change
- Publication Type :
- Academic Journal
- Accession number :
- 6284443
- Full Text :
- https://doi.org/10.1086/450436