The evolution and convergence of OECD tax systems
Johannes Becker and May Elsayyad
| Year of publication: |
2009
|
|---|---|
| Authors: | Becker, Johannes ; Elsayyad, May |
| Published in: |
Intereconomics : review of European economic policy. - Warsaw, Poland : Sciendo, ISSN 1613-964X, ZDB-ID 2066476-X. - Vol. 44.2009, 2, p. 105-113
|
| Subject: | Steuersystem | Tax system | OECD-Staaten | OECD countries | Wirtschaftliche Konvergenz | Economic convergence | Steuereinnahmen | Tax revenue |
freely available
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | This paper considers theory-based expectations on the evolution of tax structures in developed countries and confronts them with stylised facts from aggregate tax revenue data. A bilateral similarity index is introduced which allows the measurement of the similarity of tax systems conditional on country characteristics. A slow but steady convergence in tax revenue structures is found which depends on the proximity, similarity and exchange between a given pair of countries. Systemvoraussetzungen: Acrobat Reader |
| Other identifiers: | 10.1007/s10272-009-0284-0 [DOI] hdl:10419/66165 [Handle] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009626649