Home Subscribe Login Contact Us Search Journal Articles PFM RSS Feed

PFM Articles Search Journal Articles

Measuring Tax Effort In Central and Eastern Europe

PFM, Vol. 3 No. 4, (2003)

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
tax effort.

Subscribers: Login to read this article

Guests: Subscribe to PFM, or purchase individual article access for $10.
The article is not available for automatic download. We will email the article to you as a PDF file upon receiving your payment, typically within 24 hours.