| Explanatory Variables | Dependent variable (Tax Pressure) |
| Border |
|
| Real GDP per capita | 3.507* (1.791) |
| Industrial Added Value (% GDP) | 0.0196 (0.0747) |
| Commercial opening | −0.0395* (0.0238) |
| Money supply (M2 as a % of GDP ) | 0.0505 (0.0489) |
| Share of the informal sector (% GDP) | −0.0464 (0.0709) |
| Constant | 18.61*** (1.360) |
| Inefficiency |
|
| Sigma carré (δ2) Gamma (γ) Mu (μ) Eta (η) | 2.120*** (0.392) 0.306 (0.686) 3.786** (1.682) 0.0383*** (0.00697) |
| Observations | 192 |
| Number of Pays Log likelihood | 8 −410.65 |