Search Results - subject:"Developing countries"

Global distribution of revenue loss from tax avoidance : re-estimation and country results

Cobham, Alex; Janský, Petr - International Centre for Tax and Development - 2017

International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first...

Does the political resource curse affect public finance? : the vulnerability of tax revenue in resource-rich countries

Haldenwang, Christian von; Ivanyna, Maksym - International Centre for Tax and Development - 2017

This paper explores the extent to which government revenue is affected by external shocks, and whether these effects are different for resource-rich as compared with non-resource-rich countries. We are particularly interested in the fate of poorer countries, as we assume they will find it more...

Measuring poverty and wellbeing in developing countries : a study prepared by the United Nations University World Institute for Development Economics Research (UNU-WIDER)

Arndt, Channing (ed.); Tarp, Finn (ed.) - World Institute for Development Economics Research - 2017

Detailed analyses of poverty and wellbeing in developing countries, based on household surveys, have been ongoing for … more than three decades. The large majority of developing countries now regularly conduct a variety of household surveys … measurement of poverty remains complex and controversial. This is particularly true in developing countries where (i) the stakes …

The consequences of the value-added tax on inequality

Alavuotunki, Kaisa; Haapanen, Mika; Pirttilä, Jukka - 2017

This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional county fixed effect regressions and instrumental variable analyses, where VAT adoption is instrumented using the previous...

The true art of the tax deal : evidence on aid flows and bilateral double tax agreements

Braun, Julia; Zagler, Martin - 2017 - Version: 7.2.2017

Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the prior would incur a loss. We demonstrate in a theoretical model that in a deal one...

Labour as a utility measure reconsidered

Ahlheim, Michael; Frör, Oliver; Nguyen Minh Duc; Rehl, … - 2017

In Stated Preference studies for the appraisal of environmental projects in poor countries or regions it often turns out that the stated willingness to pay of people for environmental improvements, which is used as measure of individual welfare changes, is very low. This is often interpreted as...

Asymmetric exchange rate policy in inflation targeting developing countries

Benlialper, Ahmet; Cömert, Hasan; Öcal, Nadir - 2017

In the last decades, many developing countries abandoned their existing policy regimes and adopted inflation targeting … banks curb inflationary pressures, we ask whether central banks in developing countries have different policy stances with …' interest rate decisions by estimating a nonlinear monetary policy reaction function for a set of IT developing countries using …

Do payroll tax cuts boost formal jobs in developing countries? : payroll tax cuts in developing economies might be beneficial to the formal sector, even when the informal sector is...

Pagés, Carmen - 2017

Informal employment accounts for more than half of total employment in Latin America and the Caribbean, and an even higher percentage in Africa and South Asia. It is associated with lack of social insurance, low tax collection, and low productivity jobs. Lowering payroll taxes is a potential...

The true art of the tax deal : evidence on aid flows and bilateral double tax agreements

Braun, Julia; Zagler, Martin - 2017 - Version: 7.2.2017

Microfinance and rural non-farm employment in developing countries : expansion of microfinance to rural areas may reduce credit constraints, helping non-farm sector growth, employm...

Chowdhury, Shyamal K. - 2017

The rural non-farm sector plays an important role in diversifying income for rural households in developing countries …