Search Results - subject:"fiscal exchange"

Unpacking tax relations in contexts of fragility : a case study of Somalia

Sahgal, Gayatri - 2025

Persistent link: https://www.econbiz.de/10015198456

Examining the relationship between inclusive growth and tax revenue mobilization : additional evidence from sub-Saharan African countries

Adeosun, Opeoluwa Adeniyi; Olomola, Philip Akani; … - In: African journal of economic and management studies 16 (2025) 2, pp. 219-236

Persistent link: https://www.econbiz.de/10015414930

Assessing the relative influence of deterrent sanctions, tax fairness perceptions, personal norms and fiscal exchange perceptions on rent income tax compliance in Ghana

Adegbedzi, David Kwabla; Gadzo, Samuel Gameli; … - In: African journal of accounting, auditing and finance : AJAAF 9 (2025) 1, pp. 42-64

Persistent link: https://www.econbiz.de/10015338711

Technology and the state : building capacity to tax via text

Cohen, Isabelle - In: Journal of public economics 236 (2024), pp. 1-12

Persistent link: https://www.econbiz.de/10015075618

A playground for tax compliance? Testing fiscal exchange in an RCT in Argentina

Eguino, Huáscar; Schächtele, Simeon - 2020

experimental evidence for non-deterrence nudges such as those appealing to taxpayers feelings of reciprocity ('fiscal exchange …. A redesigned tax bill with fiscal exchange appeal increased payment rates of tax delinquents by about 20 percent, or … almost 40 percent when the bills were delivered in person. With the fiscal exchange appeal, the new bill design elicited …

Persistent link: https://www.econbiz.de/10012534471

A playground for tax compliance? : testing fiscal exchange in an RCT in Argentina

Eguino, Huáscar; Schächtele, Simeon - 2020

experimental evidence for non-deterrence nudges such as those appealing to taxpayers feelings of reciprocity (“fiscal exchange …. A redesigned tax bill with fiscal exchange appeal increased payment rates of tax delinquents by about 20 percent, or … almost 40 percent when the bills were delivered in person. With the fiscal exchange appeal, the new bill design elicited …

Persistent link: https://www.econbiz.de/10012267182

A New Fiscal Pact, Tax Policy Changes and Income Inequality

Cornia, Giovanni Andrea; Gómez-Sabaini, Juan Carlos; … - Dipartimento di Scienze per l'Economia e l'Impresa, … - 2012

The paper analyses the changes in tax policy, tax/GDP ratios, tax incidence and income inequality which have taken place in Latin America during the last decade against the background of the changes observed in these variables during the liberal years of the 1980s and 1990s. The paper argues...

Persistent link: https://www.econbiz.de/10009492701

Peoples' views of taxation in Africa: A review of research on determinants of tax compliance

Fjeldstad, Odd-Helge; Schulz-Herzenberg, Collette; … - Chr. Michelsen Institute - 2012

What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour...

Persistent link: https://www.econbiz.de/10010849881

A new fiscal pact, tax policy changes and income inequality: Latin America during the last decade

Cornia, Giovanni Andrea; Gómez-Sabaini, Juan Carlos; … - 2011

Persistent link: https://www.econbiz.de/10010280161

A New Fiscal Pact, Tax Policy Changes and Income Inequality

Cornia, Giovanni Andrea; Martorano, Bruno - World Institute for Development Economic Research … - 2011

Persistent link: https://www.econbiz.de/10009366428