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

This repository contains the complete 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 graphs, and all intermediate objects required to reproduce the empirical analysis. The second is an Excel workbook that provides the panel dataset, variable definitions and units of measurement, EViews estimation outputs, diagnostic test results, figures (including the observed versus estimated tax pressure for the 30 comparable countries and the evolution of fiscal effort in Morocco), as well as the underlying data used to construct the figures. Together, these materials enable the complete replication, verification, and transparency of the empirical results presented in the article using EViews 14.