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Determinants of level of taxation: An empirical study of OECD countries from 2006 to 2016

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Published on 01 Mar 20 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The paper provides an empirical examination of the determinants of tax level (tax-to-GDP ratio) among OECD member countries from 2006 to 2016. Conventional regression studies of tax level tend to focus on two sets of factors: structural (such as GDP per capita, output share of agriculture, age dependency ratio, etc) and institutional (such as corruption, political stability, etc). The present paper employs a different approach that emphasises the role of tax policy and tax administration in explaining tax level in developed countries. More specifically, it seeks to determine the quantitative impacts of tax rate, tax compliance burden, governance, level of economic development and trade openness on tax level of OECD member countries.

Author profiles

Binh Tran-Nam
Binh works for the School of Taxation and Business, UNSW Sydney and School of Business and Management, RMIT University Vietnam.
Current 1 January 2020
Click here to expand/collapse more articles by Binh Tran-Nam.
Lien Nguyen Phuong
Lien works for Faculty of Business Administration, Van Lang University, Vietnam.
Current at 1 January 2020
Nhung Nguyen Thi Phuong
Nhung works for School of Economics and Management, Hoa Sen University, Vietnam.
Current 1 January 2020

 

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