Os determinantes da receita tributária e do esforço tributário em países desenvolvidos e em desenvolvimento: teoria e novas evidências 1996-2015

Autor: Piancastelli,Marcelo, Thirlwall,A.P.

Publikováno v: Nova Economia, Volume: 30, Issue: 3, Pages: 871-892, Published: 01 FEB 2021
Nova Economia v.30 n.3 2020
Nova Economia
Universidade Federal de Minas Gerais (UFMG)
instacron:UFMG

This paper measures the tax effort of a group of fifty-nine developed and developing countries over the period 1996-2015 by comparing a country’s actual tax/GDP ratio with the ratio predicted derived from an international tax function which relates

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