Pessino, Carola; Fenochietto, Ricardo - In: Hacienda Pública Española 195 (2010) 4, pp. 65-87
This paper presents a model to determine the tax effort and tax capacity of 96 countries and the main variables from which they depend. The results and the model allow us to clearly determine which countries are near their tax capacity and which are some way from it, and therefore, could...
