The DOI matches its Crossref record.
Tax performance: a comparative study
Abstract
This paper seeks to analyse tax performance across countries, utilizing what Musgrave (1969) referred to as the stochastic approach, where tax performance is analysed by comparisons with the average performance. The regression approach to tax performance assessment is used and a tax effort index is constructed. Among the variables that are identified to be important determinants of tax shares is a measure of tax evasion. The tax effort indices obtained show that generally the upper middle‐income and high‐income OECD groups are making better use of their tax bases to increase revenue. There are also economies of scale with respect to population density. Copyright © 2004 John Wiley & Sons, Ltd.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cited by
Moss, T. J., Pettersson, G., & van de Walle, N. (2006) · SSRN Electronic Journal · doi:10.2139/ssrn.860826 · Cited by 427
On Tax Efforts and Colonial Heritage in Africa
Mkandawire, T. (2010) · Journal of Development Studies · doi:10.1080/00220388.2010.500660 · Cited by 181
Metadata
- Authors
- Teera, J. M., & Hudson, J.
- Venue
- Journal of International Development
- Publisher
- Wiley
- Published
- 2004-08
- Volume
- 16
- Issue
- 6
- Pages
- 785-802
- ISSN
- 0954-1748 (ISSN-L)
- 1099-1328
- OpenAlex
- W2037339098
- Cited by
- 185
- References
- 0
- FWCI
- 14.22
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Tax performance: a comparative study. https://app.cochat.ai/papers/10.1002/jid.1113
- The paper
- Teera, J. M., & Hudson, J. (2004). Tax performance: a comparative study. Journal of International Development. https://doi.org/10.1002/jid.1113
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
