Designing Vat Systems: Some Efficiency Considerations, The Review of Economics and Statistics, vol.78, issue.2, pp.303-308, 1996. ,
DOI : 10.2307/2109932
Formulation and estimation of stochastic frontier production function models, Journal of Econometrics, vol.6, issue.1, pp.21-37, 1977. ,
DOI : 10.1016/0304-4076(77)90052-5
The Collection Efficiency of the Value Added Tax : Theory and International Evidence, Programs ITI PE, 2005. ,
Estimating Stochastic Frontier Tax Potential : Can Indonesian Local Governments Increase Tax Revenues Under Decentralization ?", Center for Economic Analysis Working Paper No. 03-19, 2003. ,
An Empirical Analysis of the Determinants of Foreign Aid: A Panel Approach, International Advances in Economic Research, vol.89, issue.3, pp.241-250, 2006. ,
DOI : 10.1007/s11294-006-9016-4
Global burden of disease and economic growth, p.678713, 2012. ,
URL : https://hal.archives-ouvertes.fr/halshs-00551770
A Regression Approach to Tax Effort and Tax Ratio Analysis (Analyse de l'effort et de la pression fiscale par la methode de regression) (Un estudio del esfuerzo tributario y de la presion fiscal mediante el analisis de regresion), Staff Papers - International Monetary Fund, vol.18, issue.3, pp.570-612, 1971. ,
DOI : 10.2307/3866315
Performance measurement in tax offices with a stochastic frontier model, Journal of Economic Studies, vol.32, issue.6, pp.497-510, 2005. ,
DOI : 10.1108/01443580510631388
Public Finance and Changes in the Value of Money, Taxmanship : Principles and Proposals for the Reform of Taxation, pp.136-173, 1903. ,
A model for technical inefficiency effects in a stochastic frontier production function for panel data, Empirical Economics, vol.13, issue.2, pp.325-332, 1995. ,
DOI : 10.1007/BF01205442
Frontier production functions, technical efficiency and panel data: With application to paddy farmers in India, Journal of Productivity Analysis, vol.79, issue.4, pp.153-169, 1992. ,
DOI : 10.1007/BF00158774
Prediction of firm-level technical efficiencies with a generalized frontier production function and panel data, Journal of Econometrics, vol.38, issue.3, pp.387-399, 1988. ,
DOI : 10.1016/0304-4076(88)90053-X
Value Added Tax : Onward and Upward ?", available from : http : //eduart0.tripod.com/sitebuildercontent, 2010. ,
Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability, Economic Analysis and Policy, vol.38, issue.1, pp.55-71, 2008. ,
DOI : 10.1016/S0313-5926(08)50006-3
Natural resource endowments and the domestic revenue effort, European Journal of Political Economy, vol.25, issue.4, pp.439-446, 2009. ,
DOI : 10.1016/j.ejpoleco.2009.01.003
Tax effort and the determinant of tax ratio in Sub-Sahara Africa, International Conference on Applied Economics-ICOAE 2010, 2010. ,
Economic growth, size of the agricultural sector, and urbanization in Africa, Journal of Urban Economics, vol.71, issue.1, 2011. ,
DOI : 10.1016/j.jue.2011.08.004
Vers un diagnostic approfondi de l'efficacité des systèmes de TVA des pays en développement, version presented at the first African Tax Research Network Annual Congress, 2015. ,
Sénégal : Évaluation du potentiel de recettes publiques, 2010. ,
La réduction des inégalités pour une meilleure mobilisation fiscale, Afrique au Sud du Sahara : Mobiliser des ressources fiscales pour le développement, Economica, Chambas G. (dir.), Chapitre 2, pp.21-38, 2005. ,
Study to Quantify and Analyze the VAT Gap in the EU-27 Member States, Netherlands Bureau for Economic Policy Analysis, vol.316104, issue.TAXUD, 2010. ,
Evaluation de l'espace budgétaire des pays en développement, Document conceptuel, 2006. ,
Tax Ratios and Tax Effort in Developing Countries, IMF Staff Papers, vol.2, issue.1, pp.187-205, 1975. ,
Resource blessing, revenue curse? Domestic revenue effort in resource-rich countries, European Journal of Political Economy, vol.35, pp.88-101, 2014. ,
DOI : 10.1016/j.ejpoleco.2014.04.001
Production frontiers with cross-sectional and time-series variation in efficiency levels, Journal of Econometrics, vol.46, issue.1-2, pp.185-200, 1990. ,
DOI : 10.1016/0304-4076(90)90054-W
Measuring tax effort : Does the estimation approach matter and should effort be linked to expenditure goals ?, International Center for Public Policy Working Paper, pp.13-21, 2013. ,
Remittances, Value added tax and tax revenue in developing countries, CERDI Working Paper, vol.30, 2010. ,
The Modern VAT, International Monetary FundCurrent challenges in revenue mobilization : improving tax compliance, 2001. ,
A survey of frontier production functions and of their relationship to efficiency measurement, Journal of Econometrics, vol.13, issue.1, pp.5-25, 1980. ,
DOI : 10.1016/0304-4076(80)90040-8
The tax gap : A methodological review", Working Paper in Public Finance 09, 2012. ,
Fixed and Random Effects in Stochastic Frontier Models, Journal of Productivity Analysis, vol.17, issue.4, pp.7-32, 2005. ,
DOI : 10.1007/s11123-004-8545-1
On the determinants of life insurance development in Sub-Saharan Africa : the role of the institutions quality in the effect of economic development, Etudes et Documents CERDI num, vol.19, 1717. ,
URL : https://hal.archives-ouvertes.fr/halshs-01178838
Determinants of Tax Revenue Efforts in Developing Countries, IMF Working Paper 07, 2007. ,
DOI : 10.5089/9781451867480.001
Determinants of Government Revenue Shares Among Less-Developed Countries, The Economic Journal, vol.75, issue.299, pp.546-56, 1965. ,
DOI : 10.2307/2228952
Tax efficiency in selected Indian states, Empirical Economics, pp.24-641, 1999. ,
On the estimation of technical inefficiency in the stochastic frontier production function model, Journal of Econometrics, vol.19, issue.2-3, pp.223-238, 1982. ,
DOI : 10.1016/0304-4076(82)90004-5
The Anatomy of the VAT, National Tax Journal, vol.66, issue.2, pp.423-469, 2013. ,
DOI : 10.17310/ntj.2013.2.06
Is the VAT a Money Machine?, National Tax Journal, vol.59, issue.4, 2006. ,
DOI : 10.17310/ntj.2006.4.09
A Practitioner's Guide to Stochastic Frontier Analysis Using Stata, 2015. ,
DOI : 10.1017/CBO9781139342070
Technical efficiency in competing panel data models: a study of Norwegian grain farming, Journal of Productivity Analysis, vol.24, issue.2, pp.41-321, 2014. ,
DOI : 10.1007/s11123-012-0303-1
Efficiency Measurement in Swedish Dairy Farms: An Application of Rotating Panel Data, 1976-88, American Journal of Agricultural Economics, vol.77, issue.3, pp.660-674, 1995. ,
DOI : 10.2307/1243233
Production frontiers, panel data, and time-varying technical inefficiency, Journal of Econometrics, vol.46, issue.1-2, pp.201-212, 1990. ,
DOI : 10.1016/0304-4076(90)90055-X
Tax revenue potential and effort -an empirical investigation, Working Paper International Growth Centre, p.31, 2016. ,
A production Frontier Model with Flexible Temporal Variation in Technical Efficiency, 1993. ,
Tax effort and expenditure policy in resource-rich countries, Economic Development Policies in Resource-rich Countries, 1988. ,
Measuring "Tax Effort" in Developing Countries (Evaluation de l'effort fiscal dans les pays en voie de developpement) (Medicion del "esfuerzo tributario" de los paises en desarrollo), Staff Papers - International Monetary Fund, vol.14, issue.3, pp.478-99, 1967. ,
DOI : 10.2307/3866266
Tax Coordination in the West African Economic and Monetary Union, International Monetary Fund Working Paper WP, 2013. ,
An Assessment of Pakistan's Tax System : A Report for the World Bank and the Central Board of Revenue of Pakistan" International Studies Program Working Paper No, pp.6-24, 2007. ,
Mexico : an evaluation of the main features of the tax system" , International Studies Program Working Paper 01-12, 2001. ,
The Role of Organization Design Strategies of Developing Countries : Benchmarking with VAT Performance The Challenges of Tax Reform in a Global Economy, pp.13-39, 2006. ,
The Role of Organizational Design in the Revenue Strategies of Developing Countries : Benchmarking with VAT Performance, Draft, 2003. ,
Efficiency Estimation from Cobb-Douglas Production Functions with Composed Error, International Economic Review, vol.18, issue.2, pp.435-444, 1977. ,
DOI : 10.2307/2525757
Empirical Production Function Free of Management Bias, Consumption Tax Trends 2008 VAT/GST and Excise Rates, Trends and Administration Issues, pp.44-56, 1961. ,
DOI : 10.2307/1235460
Manna from Heaven : The Impact of, 2012. ,
Measuring and Assessing Capacity in Fisheries, 2003. ,
Understanding Countries' Tax Effort, IMF Working Paper, vol.13244, 2013. ,
Determining Countries' Tax effort, Hacienda Pública Española Revista de Economía Pública, vol.195, pp.61-68, 2010. ,
The measurement and sources of technical inefficiency in the Indonesian weaving industry, Journal of Development Economics, vol.9, issue.1, p.4364, 1981. ,
DOI : 10.1016/0304-3878(81)90004-3
The New Global Economy and Developing Countries : Making Openness Work, Overseas Development Council, 1999. ,
Incentive Structure of Tax Systems in Africa, Paper presented to the High-Level Seminar, Realizing the Potential for Profitable Investment in Africa, organized by the IMF Institute and the Joint Africa Institute, 2006. ,
Tax Revenue Response to the Business Cycle, IMF Working Papers, vol.10, issue.71, p.71, 2010. ,
DOI : 10.5089/9781451982145.001
Production Frontiers and Panel Data, Journal of Business & Economic Statistics, vol.34, issue.4, pp.367-374, 1984. ,
DOI : 10.1080/07350015.1984.10509410
The Size and Development of the Shadow Economy Around the World and The relation to the Hard to Tax, 2003. ,
Tax Effort in Sub-Saharan Africa, IMF Working Papers, vol.97, issue.107, pp.97-107, 1997. ,
DOI : 10.5089/9781451852943.001
International Comparisons of Taxation for Selected Developing Countries, IMF Staff Paper, vol.26, pp.1972-76123, 1979. ,
A Statistical Evaluation of Taxation in Sub-Saharan Africa, Taxation in Sub-Saharan Africa, pp.45-50, 1981. ,
Resource Dependence and Fiscal Effort in Sub-Saharan Africa, IMF Working Paper, 0198. ,
DOI : 10.5089/9781484391501.001
Estimating tax, 2012. ,