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Determinants Of Tax Effort: A Cross Country Analysis, Mark Alan Mccoon

Dissertations

This paper analyzes the determinants of tax effort. Tax effort is defined as the aggregate tax level of a country divided by its Gross Domestic Product. A country‘s tax effort is an expression of the tax burden the government imposes on the economy. One of the most fundamental issues confronting a society is the size of the governmental sector. How large should the government be relative to the size of the economy? The nations of the world have crafted many different answers to that question as evidenced by the fact that tax effort and the size of government sectors varies …