Abstract
By using static and dynamic panel data techniques, this paperanalyses the impact of economic, structural, institutional andsocial factors on tax revenue, across 34 countries from the Organisationfor Economic Co-operation and Development, overthe period 2001-2011. The results show that gross domesticproduct per capita, the industrial sector, and civil liberties havepositive impact on the dependent variable, while the agriculturalsector and the share of foreign direct investment in grossfixed capital formation have negative impact. The lagged valueof the dependent variable enters positively in the equation andits effect is larger in high income countries. We also encountertax effort and tax gap and find that they are stable over time butdiverse across countries regardless the level of development ofthe economies.© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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