Ivanyna, Maksym; von Haldenwang, Christian - In: Economics: The Open-Access, Open-Assessment E-Journal 6 (2012) 2012-32, pp. 1-44
Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to bridge the gap between probabilistic statements...