Tax Potential vs. Tax Effort : A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection

A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection

Tax Potential vs. Tax Effort : A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection
Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the READ MORE...

Publication date: May 2007
ISBN 9781451866704
$18.00

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