Tax capacity and effort and economic implications : evidence from Jordan
Other Title(s)
الطاقة الضريبية و الجهد الضريبي و الآثار الاقتصادية المترتبة : شواهد من الأردن
Joint Authors
al-Bashayirah, Ala Ghalib
al-Uran, Ahmad Firas
Source
Jordan Journal of Economic Sciences
Issue
Vol. 3, Issue 2 (31 Dec. 2016), pp.179-191, 13 p.
Publisher
The University of Jordan Deanship of Scientific Research (DSR)
Publication Date
2016-12-31
Country of Publication
Jordan
No. of Pages
13
Main Subjects
Topics
- Economic conditions
- Economic development
- Taxes
- Jordan
- Twenty-first century
- Twentieth century
- Tax exemptions
Abstract EN
The study aims at discussing tax effort determinants, in general, and estimating a tax effort index for Jordan for the period 1990-2013, in particular.
An econometric analysis model is used to estimate the tax capacity considering a number of determinants where tax burden is regressed on several factors.
The study uses the FGLS-SUR as a method for data analysis.
Results reveal that tax effort is related positively to economic openness, and the contribution of services and manufacturing sectors to gross domestic products, while tax negatively to both the contribution of agriculture and mining sectors to gross domestic products.
The values of the estimated tax effort show fluctuation during the period that can be attributed to the continuous amendments in tax laws and other legislations as part of the economic adjustment programs undertaken during the period of the study.
The study recommends that no additional taxes should be enacted for the time being.
A better policy to increase government revenues would be to enhance tax collection procedures, and minimize both tax avoidance and evasion.
American Psychological Association (APA)
al-Bashayirah, Ala Ghalib& al-Uran, Ahmad Firas. 2016. Tax capacity and effort and economic implications : evidence from Jordan. Jordan Journal of Economic Sciences،Vol. 3, no. 2, pp.179-191.
https://search.emarefa.net/detail/BIM-817223
Modern Language Association (MLA)
al-Bashayirah, Ala Ghalib& al-Uran, Ahmad Firas. Tax capacity and effort and economic implications : evidence from Jordan. Jordan Journal of Economic Sciences Vol. 3, no. 2 (2016), pp.179-191.
https://search.emarefa.net/detail/BIM-817223
American Medical Association (AMA)
al-Bashayirah, Ala Ghalib& al-Uran, Ahmad Firas. Tax capacity and effort and economic implications : evidence from Jordan. Jordan Journal of Economic Sciences. 2016. Vol. 3, no. 2, pp.179-191.
https://search.emarefa.net/detail/BIM-817223
Data Type
Journal Articles
Language
English
Record ID
BIM-817223