In terms of total tax revenues, the empirical findings suggested that the 11 ASEAN and Asia Pacific and Oceania countries under study did not form a homogeneous convergence club.
In addition to the total tax revenues variables, we also used four different disaggregated tax revenues variables. We found no evidence supporting full convergence across all countries in our sample. Rather, we discovered club divergence with a number of different clubs, depending on the definition of the variable measured.