Dalamagas, Basil A.; Palaios, Panagiotis; Tantos, Stefanos - In: Economies : open access journal 7 (2019) 3/77, pp. 1-25
maximization method generates tax-effort indices which do not differ significantly from those of IMF and World Bank studies. The … actual tax burden for most of the sample countries is shown to be below its optimal level. As expected, the tax-effort …