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Dr. León-Castro, Ernesto
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Tax revenue measurement using OWA operators
2024, Dr. León-Castro, Ernesto, Blanco-Mesa, Fabio, Hussain, Walayat, Flores-Sosa, Martha, Perez-Arellano, Luis
The aim of this paper is to present the application of the OWA operator and some of its extensions in the calculation of continent and global tax revenues. The idea is to present how the analysis of an important economic indicator can vary depending on how the information is aggregated. An example was employed based on the Organization for Economic Co-operation and Development (OECD) database using 111 countries that were divided by continent, and then the global tax revenue was calculated using different aggregation operators. Different analyses can be carried out by governments and enterprises to improve decision making and fiscal politics.