Countries in the Middle East and North Africa (MENA) region are varied in their political systems and geography—factors that have shaped their economic development and tax policy choices. This diversity means that taxation must be tailored to local factors and constraints. This book surveys...

This paper explores the role of informal taxation in the Democratic Republic of Congo and aims to shed light on informal fiscal realities and the implications of informal tax institutions for governance and state legitimacy. Relying on mixed-methods data from household surveys, interviews, and...

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...

This article introduces Green EUROMOD, the environmental extension of the EU's tax-benefit microsimulation model EUROMOD. It provides a novel framework for evaluating the distributional, environmental, and fiscal impacts of green policy reforms across the 27 EU Member States. The model captures...

Inheritance tax is levied on the estates of the deceased, including on lifetime gifts made up to seven years prior to death. Roman emperors levied taxes on inheritances, and the British history goes back to the Stamp Act 1694, later modernised by the Finance Act 1894 with the introduction of the...

Eine Aufgabe für die neue Bundesregierung wird die Verbesserung der Erwerbsanreize im deutschen Transfersystem. Empirische Studien der vergangenen Jahre zeigen, dass eine Absenkung der Transferentzugsraten, etwa im Rahmen einer Bürgergeldreform, das Arbeitsangebot steigern könnte, ohne die...

Die Überwindung der aktuellen Stagnation und die Rückkehr zu einem nachhaltigen Wirtschaftswachstum wird die zentrale wirtschafts- und finanzpolitische Herausforderung der nächsten Bundesregierung sein. Die deutsche Volkswirtschaft steht vor großen strukturellen Herausforderungen, wie dem...

This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational enterprises headquartered in the European Union. Collecting data from chief financial officers and heads of finance or tax departments, we estimate compliance cost determinants and...