Tait, Alan A.; Grätz, Wilfrid L. M.; Eichengreen, Barry J. - In: IMF Staff Papers 26 (1979) 1, pp. 123-156
The paper reviews the controversial measures of "tax effort," updates previous studies, and compares current results to earlier findings. Some trends in taxation are described. A new, broader sample of countries is used to show the vulnerability of absolute tax indices to changes in the sample....