Search Results - subject:"tax categories"

Tax Composition and Growth; A Broad Cross-Country Perspective

Ormaechea, Santiago Acosta; Yoo, Jiae - International Monetary Fund (IMF) - 2012

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69 countries with at least 20 years of observations on total tax revenue during the...

Persistent link: https://www.econbiz.de/10011242194

Foreign Aid and Revenue; Still a Crowding Out Effect?

Crivelli, Ernesto; Gupta, Sanjeev; Muthoora, Priscilla S.; … - International Monetary Fund (IMF) - 2012

This paper reexamines the relationship between aid and domestic tax revenues using a more recent and comprehensive dataset covering 118 countries for the period 1980 - 2009. Overall, our results support earlier findings of a negative association between net Official Development Assistance (ODA)...

Persistent link: https://www.econbiz.de/10011242414

Assessing the Variability of Tax Elasticities in Lithuania

Poghosyan, Tigran - International Monetary Fund (IMF) - 2011

This paper quantifies the variability of tax elasticities in Lithuania using two alternative methods: rolling regressions and pooled mean group estimator. The analysis is motivated by the systematic variation of tax revenues observed over the economic cycle in the recent past. Both methods...

Persistent link: https://www.econbiz.de/10009370556

Basic tax categories in economics of sustainable development

Cieślukowski, Maciej - In: Annales Universitatis Mariae Curie-Skłodowska 50 (2016) 1, pp. 83-91

Persistent link: https://www.econbiz.de/10011705833

Automatic Fiscal Stabilizers

Symansky, Steven A.; Baunsgaard, Thomas - International Monetary Fund (IMF) - 2009

This paper discusses how to enhance automatic stabilizers without increasing the size of government. We distinguish between permanent changes in the parameters of the tax and expenditure system (e.g., changes in tax progressivity) that will enhance the traditional automatic stabilizer, and...

Persistent link: https://www.econbiz.de/10010790471

Revenue Mobilization in Sub-Saharan Africa; Challenges From Globalization

Mansour, Mario; Keen, Michael - International Monetary Fund (IMF) - 2009

This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features...

Persistent link: https://www.econbiz.de/10008528664

U.S. Revenue Surprises; Are Happy Days Here to Stay?

Mathai, Koshy; Swiston, Andrew; Mühleisen, Martin - International Monetary Fund (IMF) - 2007

A key question for U.S. policymakers is whether the recent strength in federal revenue is likely to continue. This question is addressed through an econometric analysis of the determinants of tax revenue, using time series that are adjusted for tax policy changes. The results suggest that growth...

Persistent link: https://www.econbiz.de/10005768916

Effect of Corruptionon Tax Revenues in the Middle East

Imam, Patrick A.; Jacobs, Davina F. - International Monetary Fund (IMF) - 2007

This study estimates the impact of corruption on the revenue-generating capacity of different tax categories in the … distortions and maximizes social welfare, they should implement reforms that either reduce corruption or raise revenues from tax … categories that are less susceptible to corruption. Possible reforms of the revenue system and administration are examined. …

Persistent link: https://www.econbiz.de/10005605284

Tax Potential vs. Tax Effort; A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection

Grigorian, David A.; Davoodi, Hamid Reza - International Monetary Fund (IMF) - 2007

Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14Â½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator...

Persistent link: https://www.econbiz.de/10005263986

Trade Liberalization, Exchange Rate Changes, and Tax Revenue in Sub-Saharan Africa

Agbeyegbe, Terence D.; Stotsky, Janet Gale; … - International Monetary Fund (IMF) - 2004

Empirical evidence on the relationship between trade liberalization, exchange rates, and tax revenue is mixed. This paper examines these linkages anew. Using a panel of 22 countries in Sub-Saharan Africa, over 1980-1996, we perform Generalized Method of Moment regressions to test this...

Persistent link: https://www.econbiz.de/10005264202