McNabb, Kyle; Danquah, Michael; Tagem, Abrams M. E. - 2021
tax revenues, the answer to the question of just how much more is unclear. So-called tax effort studies have attempted to … anywhere near their potential (i.e. exerting enough effort). This study makes two significant contributions to the tax effort … specification and the resulting tax effort scores are strongly influenced by outlying input observations. We employ the True Random …