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dc.contributor.authorLiapis, Kostantinos J.-
dc.contributor.authorPolitis, Evangelos D.-
dc.contributor.authorNtertsou, Dimitra-
dc.contributor.authorThalassinos, Eleftherios I.-
dc.identifier.citationLiapis, K. J., Politis, E. D., Ntertsou, D., & Thalassinos, E. I. (2020). Investigating the relationship between tax revenues and tax ratios : an empirical research for selected OECD countries. International Journal of Economics and Business Administration, 8(1), 215-229.en_GB
dc.description.abstractPurpose: Effective tax rates can have dual effect in the economic policy of a country by maintaining the state revenues in sustainable levels providing a safe net for the economic development. If taxation struggles the economy, there should be a turning point were the results of high tax rates do not have the expected results on the state revenue. The parabolic relation of Laffer curve is tested on a data set of different OECD countries. Design/Approach/Methodology: Three different functions have been selected to test the Laffer curve starting from the fact that the relation of revenues with taxes should have a parabolic form, with the turning point to be the peak of the parabola. Findings: The findings suggest that there exists a peak point where taxation policy is not providing the expected revenues. Results suggest that this pattern is common in several countries with different taxation regimes. The effective tax rates are different between the countries. Countries are divided into clusters with the same effective tax rates. The relation of the tax revenue and taxation rates is adjusted with the tax moral of the country. Practical Implications: The results are compared with other possible forms of the relation of revenue and taxes with considerable importance.en_GB
dc.publisherEleftherios Thalassinosen_GB
dc.subjectOrganisation for Economic Co-operation and Developmenten_GB
dc.subjectEconomic development -- OECD countriesen_GB
dc.subjectTaxation -- OECD countriesen_GB
dc.subjectCorporations -- Financeen_GB
dc.subjectFinance, Public -- OECD countriesen_GB
dc.subjectRevenue -- OECD countriesen_GB
dc.subjectIncome tax -- OECD countriesen_GB
dc.subjectTax administration and procedure -- OECD countriesen_GB
dc.subjectTax collection -- OECD countriesen_GB
dc.subjectTaxation -- Case studiesen_GB
dc.subjectProperty tax -- OECD countriesen_GB
dc.titleInvestigating the relationship between tax revenues and tax ratios : an empirical research for selected OECD countriesen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publication.titleInternational Journal of Economics and Business Administrationen_GB
Appears in Collections:IJEBA, Volume 8, Issue 1

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