Performance of tax simplification around the world : a panel frontier analysis
Nguyen, Trang Thi Thuy (Universitat Autònoma de Barcelona. Departament d'Empresa)
Pham, Thai Binh (University of Economics Ho Chi Minh City)
Prior Jiménez, Diego (Universitat Autònoma de Barcelona. Departament d'Empresa)
Hemmen, Stefan Félix van (Universitat Autònoma de Barcelona. Departament d'Empresa)
Universitat Autònoma de Barcelona. Centre d'Estudis i Recerca en Emprenedoria i Innovació Social

Data:	2022
Resum:	A complex tax system may affect the ease of doing business in a specific country through rising fixed cost and the opportunity cost of taxpayers' time, thus constituting a barrier to foreign direct investment and entrepreneur-ship. This study observes the tax competitiveness in its tax complexity dimension, by covering 88 countries over timespan 2005-2016 and proposing the panel data nonparametric frontier method [1,2] for the model without explicit output (hereafter, panel data DEA-WEO). A thorough view on tax simplification performance was con-ducted by measuring the efficiency (both contemporaneous and long-run analysis), which allows producing a ranking, and examining the productivity change of these tax systems. Findings show the uptrend of tax systems' relative efficiency through years, from 31. 2% (2005) to 52. 6% (2016), along with an increasing convergence of the tax simplification trend. Switzerland was found to be the most efficient country, considering long-run per-formance; however, Norway appeared to have the most feasible practice and model in the segment. It was also found that the average productivity progress of tax simplification for both periods, 2006-2011 and 2011-2016, was 27. 7% and 19. 6%, respectively. The robustness analysis finds the positive impact of some macro environment-related factors on tax simplification performance, consolidating and validating the tax competi-tiveness insight of these tax systems.
Drets:	Aquest document està subjecte a una llicència d'ús Creative Commons. Es permet la reproducció total o parcial, la distribució, i la comunicació pública de l'obra, sempre que no sigui amb finalitats comercials, i sempre que es reconegui l'autoria de l'obra original. No es permet la creació d'obres derivades.
Llengua:	Anglès
Document:	Article ; recerca ; Versió acceptada per publicar
Matèria:	Tax system ; Measuring the efficiency ; Productivity change
Publicat a:	Performance of tax simplification around the world: A panel frontier analysis, Vol. 80 (març 2022) , p. 101-154

DOI: 10.1016/j.seps.2021.101154

Postprint 32 p, 4.2 MB

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