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Roy W. Bahl

THE OBJECTIVES OF THIS PAPER are to develop and to apply a method for making intercountry tax effort comparisons, in which the tax effort index derived may be related to the intensity of use of specific taxes. This methodology, designated here a “representative tax system approach,” involves application of average effective rates to a standard set of tax bases.2 Severe data limitations have led to the use of subjectively defined tax base proxies, and therefore the model presented below bears little resemblance to the representative tax system approach as used, for example, by the U. S. Advisory Commission on Intergovernmental Relations.3