Apergis, Nicholas; Cooray, Arusha - In: Journal of Multinational Financial Management 27 (2014) C, pp. 11-21
The goal of the present paper is to investigate the degree of convergence in tax revenues for a panel of 11 ASEAN, Asia Pacific and Oceania countries spanning the period 1990–2012. We apply the methodology of Phillips and Sul (2007) to various categories of tax revenues to assess the presence...