Search Results - subject:"Öffentliche Einnahmen"

Quantum-based method to estimate future tax compositions : application to the case of foreign trade in Mexico

Lagunas-Puls, Sergio; Cruz-Milán, Oliver - 2026

Using a method inspired by quantum principles, this study estimates the composition of various types of tax contributions expected from foreign trade operations. The estimation approach is proposed considering the superposition of expectations and disturbances-fundamental elements of quantum...

Persistent link: https://www.econbiz.de/10015591390

Why aggregate indicators fail in fiscal sustainability evaluation : tax base heterogeneity, reweighting, and the limits of GDP elasticity

Shimada, Etsusaku - 2026

Persistent link: https://www.econbiz.de/10015579634

Taxation in the context of high informality : conceptual challenges and evidence from sub-Saharan Africa

Gwaindepi, Abel - 2025

Persistent link: https://www.econbiz.de/10015375138

Countries' tax effort : disentangling the frontier tax gap

Fenochietto, Ricardo; Pessino, Carola; Fenochietto, Nicole - 2026

Using Stochastic Frontier Analysis, this paper updates, for 123 countries, the estimates of tax capacity-defined as the maximum level of revenue a country can feasibly achieve - and tax effort - measured as the ratio of actual tax revenue to tax capacity. It also introduces two novel models that...

Persistent link: https://www.econbiz.de/10015627337

Fiscal capacity of German federal states : East-West gap narrows, but rich-poor divide grows

Deuverden, Kristina van - 2025

Even now, 35 years after German unification, the economic power and fiscal capacity of the eastern German federal states remain below average. In Germany's system of fiscal federalism, this leads to substantial financial transfers, a fact that repeatedly triggers political debate. Thereby, the...

Persistent link: https://www.econbiz.de/10015463753

Do special transfers to incentivize local tax revenue effort work?

Canavire-Bacarreza, Gustavo; Cansino, Kenyi; Castro, Luis; … - 2026

Persistent link: https://www.econbiz.de/10015668270

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Do special transfers to incentivize local tax revenue effort work?

Canavire-Bacarreza, Gustavo; Cansino, Kenyi; Castro, Luis; … - 2026

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EU aid for domestic revenue mobilisation after the Sevilla Commitment

Dom, Roel; Greppi-Maturana, Costanza; Saint-Amans, Pascal - 2026

Mobilising domestic revenue in lower-income countries has become more urgent in the face of rising debts, tighter global financial conditions, climate pressures and weakening aid inflows. In this context, the 2025 Sevilla Commitment, in the context of the United Nations Sustainable Development...

Persistent link: https://www.econbiz.de/10015636666

Local government's fiscal revenue targets and enterprise carbon emissions : evidence from China

Wang, Lujun; Ji, Yuyang; Luo, Yongmin - 2025

Persistent link: https://www.econbiz.de/10015405970

Gambling with state budgets : legalized sports betting and lost lottery revenue

Coombs, Kyle; Madonia, Greg; Nencka, Peter; Smith, Austin C. - 2026

Legislators often justify legalizing controversial markets, such as sports betting, by citing the potential for new tax revenue to fund popular public programs. However, new revenue from sports betting may cannibalize existing revenue from state-run lotteries, undermining a key rationale for...

Persistent link: https://www.econbiz.de/10015666003

Determinants of value-added tax revenue transfers in municipalities of emerging economies

Abidar, Brahim; Ed-Dafali, Slimane; Kobiyh, Miloudi - 2025

This paper aims to test the hypothesis of the existence of significant tax competition between communes, which mainly concerns the share of value-added tax (VAT) proceeds, by exploring the system for allocating intergovernmental transfers in Morocco and analyzing the determinants of VAT...

Persistent link: https://www.econbiz.de/10015410936