Concepedia

Tax Collection Efficiency

Tax Collection Efficiency is a performance metric used in public finance that quantifies the effectiveness of tax administration by measuring the ratio of actual tax revenues collected to the potential tax revenues due, specifically within the context of sales tax compliance and delinquency management.

110

Publications

4.9K

Citations

246

Authors

138

Institutions

Publications per year

2017–2026

45

Parents

Publications

110

Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors *

Adnan Khan, Asim Ijaz Khwaja, Benjamin Olken · The Quarterly Journal of Economics · 2015 · 264 citations · Full text

, , +14

INFLATION, LAGS IN COLLECTION, AND THE REAL VALUE OF TAX REVENUE

1977 · 252 citations

, , +11

International Reserve Holdings with Sovereign Risk and Costly Tax Collection

Joshua Aizenman, Nancy Peregrim Marion · The Economic Journal · 2004 · 236 citations

, , +14

Line Drawing, Doctrine, and Efficiency in the Tax Law

David A. Weisbach · SSRN Electronic Journal · 1998 · 212 citations · Full text

, , +13

Tax collection, the informal sector, and productivity

Julio César Leal Ordóñez · Review of Economic Dynamics · 2013 · 174 citations · Full text

, , +13

1–5 of 110

Authors

246

  1. RF
    Ricardo Fenochietto

    International Monetary Fund, United States

    4 publications · 374 citations

    4

    h-index

  2. CP
    Carola Pessino

    Universidad del Centro de Estudios Macroeconómicos de Argentina, Argentina

    4 publications · 374 citations

    4

    h-index

  3. OO
    Oyebola Okunogbe

    World Bank Group, United States

    3 publications · 157 citations

    3

    h-index

  4. AL
    Alexander Libman

    Frankfurt School of Finance & Management, Germany

    3 publications · 101 citations

    3

    h-index

  5. LP
    Lars P. Feld

    Walter Eucken Institut, Germany

    3 publications · 101 citations

    3

    h-index

1–5 of 246

Institutions

138

  1. International Monetary Fund

    Washington D.C., United States

    8 h-index

    9 publications

    732 citations

  2. Universidad del Centro de Estudios Macroeconómicos de Argentina

    Buenos Aires, Argentina

    3 h-index

    3 publications

    218 citations

  3. National Bureau of Economic Research

    Cambridge, United States

    3 h-index

    5 publications

    155 citations

  4. University of Freiburg

    Freiburg im Breisgau, Germany

    3 h-index

    3 publications

    101 citations

  5. World Bank Group

    Washington D.C., United States

    3 h-index

    3 publications

    142 citations

  6. Walter Eucken Institut

    Freiburg im Breisgau, Germany

    2 h-index

    2 publications

    83 citations

  7. International Centre for Tax and Development

    Brighton, United Kingdom

    2 h-index

    2 publications

    115 citations

  8. Harvard University

    Cambridge, United States

    2 h-index

    4 publications

    106 citations

1–8 of 138

Venues

  1. SSRN Electronic Journal

    Repository · 9 publications · 601 citations

    9

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 5 publications · 104 citations

    5

    h-index

  3. IMF Working Paper

    3 publications · 193 citations

    3

    h-index

  4. National Bureau of Economic Research

    Repository · 2 publications · 81 citations

    2

    h-index

  5. Procedia - Social and Behavioral Sciences

    2 publications · 40 citations

    2

    h-index

1–5