Governance, Fiscal Effort, and Tax Capacity: International Evidence from Comparable Economies

This repository contains the replication package for the article entitled “Governance, Fiscal Effort, and Tax Capacity: International Evidence from Comparable Economies.” The package includes two complementary files. The first is an EViews workfile (.wf1) containing the panel dataset, estimated econometric models, diagnostic tests, generated series and graphs, and the intermediate objects required to reproduce the empirical analysis. The second is an Excel workbook containing the panel dataset, variable definitions and units of measurement, EViews estimation outputs, diagnostic test results, figures, and the underlying data used to construct them. These include the comparison between observed and estimated tax pressure across the 30 comparable countries, the evolution of fiscal effort in Morocco, and the cross-country comparison of average fiscal-effort ratios. Together, these materials facilitate the replication, verification, and transparency of the empirical results reported in the article using EViews 14.