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Determinants of Tax Revenue and Estimation of Tax Effort Trend in Iran

Roghaye Shojaeddin; Majid Sameti; Zahra Dehghan Shabani

Volume 23, Issue 88 , April 2023, , Pages 203-239

https://doi.org/10.22054/joer.2024.77050.1174

Abstract
  The significance of tax revenue as the primary source of government finance underscores the importance of accurately measuring tax efforts using unbiased methodologies. This study employs a state-space model and the Kalman filter algorithm to estimate tax effort as an unobservable variable within the ...  Read More