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Journal article

The evolution and convergence of OECD tax systems

Abstract:
This paper considers theory-based expectations on the evolution of tax structures in developed countries and confronts them with stylised facts from aggregate tax revenue data. A bilateral similarity index is introduced which allows the measurement of the similarity of tax systems conditional on country characteristics. A slow but steady convergence in tax revenue structures is found which depends on the proximity, similarity and exchange between a given pair of countries.

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Publication date:
2009-01-01
UUID:
uuid:fdbcd0e2-b160-4eb5-b269-ee8c5faec612
Local pid:
oai:eureka.sbs.ox.ac.uk:344
Deposit date:
2011-05-19

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