ERIA Discussion Paper Series


  • Measuring Tax Administration Effectiveness and its Impact on Tax Revenue 

    Das-Gupta, Arindam; Estrada, Gemma B.; Park, Donghyun (Economic Research Institute for ASEAN and East Asia, 2016-04-15)
    This paper proposes a method for constructing a tax administration measure of effectiveness or TAME, and describes its desirable properties. TAME was empirically constructed using data from external audits of value-added tax administrations of India’s ...

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