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• W172742448 abstract "In this paper I examine a variety of political economy indicators that have become popular in recent years in order to see what we can learn about tax systems and economic development across countries. While each of the indicators is intended to reveal some aspect of the institutional policy context thought to be important in supporting economic development, the indicators have inherent flaws and weakness. I pay particular attention to the Heritage Foundation's Index of Economic Freedom and the World Bank's Doing Business index, analyzing each indicator for its design and implementation. I also describe and analyze several less well known indices that have been developed specifically for transition economies. The paper concludes with a summary of the weaknesses of all such indicators and provides suggestions for rationalizing and improving these tax system indicators." @default.
• W172742448 created "2016-06-24" @default.
• W172742448 creator A5084031129 @default.
• W172742448 date "2009-01-01" @default.
• W172742448 modified "2023-09-26" @default.
• W172742448 title "Tax Systems and Economic Development: What Can We Learn from Fiscal Indicators?" @default.
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• W172742448 doi "https://doi.org/10.2139/ssrn.1653503" @default.
• W172742448 hasPublicationYear "2009" @default.
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