A New Approach to Measuring Tax Effort

This paper attempts to extend the theoretical and empirical methodology employed in previous literature, by proposing a utility maximization process to estimate the optimal tax revenue from a sample of 30 countries. It is shown that an optimal tax system is defined solely by two crucial determining...

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Bibliographic Details
Main Authors: Basil Dalamagas, Panagiotis Palaios, Stefanos Tantos
Format: Article
Language:English
Published: MDPI AG 2019-08-01
Series:Economies
Subjects:
Online Access:https://www.mdpi.com/2227-7099/7/3/77

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