Search Results - subject:"Tax reform"

Illicit financial flows and stolen asset recovery : the Global North must act

Chowdhary, Abdul Muheet; Diasso, Sebastien Babou - 2022

Domestic resource mobilization is essential for developing countries to achieve the Sustainable Development Goals by the deadline of 2030. Concomitantly, Illicit Financial Flows (IFFs), which also lead to asset theft, are major means through which these countries are losing resources. This...

Persistent link: https://www.econbiz.de/10013469603

Effect of the shadow economy on tax reform in developing countries

Gnangnon, Sèna Kimm - In: Economies : open access journal 11 (2023) 3, pp. 1-49

The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first … type of tax reform is the "structural tax reform" (STR) characterized by large episodes of tax revenue mobilization … of tax policy and revenue administration that truly led to increases in tax revenue. The second type of tax reform is …

Persistent link: https://www.econbiz.de/10014231305

Do reduced labor costs increase employment among minimum wage workers? : evidence from a Swedish payroll tax cut

Daunfeldt, Sven-Olov; Gidehag, Anton; Westerberg, Hans … - 2023

We use a youth payroll tax cut in Sweden to investigate whether retail firms that were exposed to substantial labor cost savings increased employment of minimum wage workers more than firms that received smaller labor cost savings. Our dataset includes information on both contracted wages and...

Persistent link: https://www.econbiz.de/10014252466

Towards an effective taxpayer complaint handling mechanism : the case for a tax ombudsman in uganda

Rukundo, Solomon - 2023

Persistent link: https://www.econbiz.de/10014249953

Changes in effective tax rates due to fundamental corporate tax reforms : analysis of financing neutrality using a forward-looking model

Uemura, Toshiyuki - 2023

Persistent link: https://www.econbiz.de/10014293083

Public expenditure and tax policy for the post-war reconstruction of Ukraine

Bogdan, Tetiana; Jovanović, Branimir - 2023

reconciliation of Ukrainian public expenditure with external donor funding are suggested. Moreover, the authors propose tax reform …

Persistent link: https://www.econbiz.de/10014296464

The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations

Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs … effective tax rates of US MNCs compared to their European competitors after the US tax reform. Additional tests show (i) that US … with a high share of domestic activity, and (iii) that the tax reform did not change the international tax …

Persistent link: https://www.econbiz.de/10014228546

Welfare effects of indirect tax policies in West Africa

Babatoundé, Alain; Capéau, Bart; Houssa, Romain - 2023

In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff structure, in the context of current debates on domestic...

Persistent link: https://www.econbiz.de/10014251962

Transitory earnings opportunities and educational scarring of men

Jósef Sigurdsson - 2023

Men have fallen behind women in education in developed countries. Why? I study the impact of a transitory increase in the opportunity cost of schooling on men's and women's educational attainment. I exploit a reform in Iceland that lowered income taxes to zero for one year and compare teenagers...

Persistent link: https://www.econbiz.de/10014251210

Transitory earnings opportunities and educational scarring of men

Jósef Sigurdsson - 2023

Persistent link: https://www.econbiz.de/10014249834

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