Book Chapter

Critical Analysis for Approaches of EstimatingTax Revenue Potential and Effort

Agumas Alamirew Mebratu

Department of Accounting and Finance, College of Business and Economics, Bahir Dar University, Ethiopia.

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Received, 2020; Accepted, 2020

INTRODUCTION

There are four strategies widely used in the literature to estimate a country's tax potential and effort: Representative taxation system, regression approach, welfare maximization approach and stochastic frontier analysis.

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