Many studies on International tax compaisons have been undertaken since the early 1970s. While controversial, such studies have facilitated more subtle comparisons of a country's tax performance than would be afforded by focusing on its simple tax ratio.
International Comparisons of Government Expenditure - Peter S. Heller & Alan A. Tait
Many studies on International tax compaisons have been undertaken since the early 1970s. While controversial, such studies have facilitated more subtle comparisons of a country's tax performance than would be afforded by focusing on its simple tax ratio.