Publication: Tax revenue measurement using OWA operators
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Date
2024
Authors
Dr. León-Castro, Ernesto
Blanco-Mesa, Fabio
Hussain, Walayat
Flores-Sosa, Martha
Perez-Arellano, Luis
Journal Title
Journal ISSN
Volume Title
Publisher
Taylor & Francis
Abstract
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.
Description
Keywords
OWA operator, Decision making, Tax revenue