Measuring Tax Effort In Central and Eastern Europe
Author: JO BETH MERTENS
Published in PFM, Vol. 3 No. 4
This paper uses the method of measuring tax capacity and tax
effort to analyze how well Central and Eastern European (CEE)
countries are utilizing their tax capacities, relative to one another.
Using panel data for ten CEE countries covering the years 1992-2000, I
construct a tax effort index for each country and conclude that there
are substantial variations in tax effort among CEE countries and
several countries have the potential to increase revenues via increased
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