An Analysis of the International Tax Effort Model

Cover An Analysis of the International Tax Effort Model
An Analysis of the International Tax Effort Model
Taylor, Kenna Clyde, 1945-
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This figure was used for all three years to obtain local revenue figures and 50 percent of this was arbitrarily assumed to represent local taxes.
Ivory Coast — Municipal budgets are of minor significance so tax revenue was assumed nil at the municipal level. Mining export figures used exclude industrial diamonds. Educational expenditures include health expenditures, amounting to about 19 percent of the educational expenditures per capita figure.
and 163 Mauritania — The tax figure used is an av
...erage of the 1964 and 196 8 central government tax figures from the current budget plus $1.21 million collected in taxes by the Social Security Fund in 1967. No estimate of municipal taxes is included in the figure. At least some, if not most, municipal government tax revenue is derived from specified taxes in the current budget of the Central Government according to source (1) (Vol. 3, p. 353) .
Togo — Tax revenue includes $1.7 millions, the net average profits of the Office of Agricultural Products, a public marketing agency.


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