Narrow search
Showing 1 - 10 of 10
Cover Image
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...
Persistent link: https://www.econbiz.de/10011588868
Cover Image
Taxation and inequality in developing countries : lessons from the recent experience of Latin America
Martorano, Bruno - International Centre for Tax and Development - 2016
equality in the first decade of the 2000s. In particular, the increasing contribution of direct taxes with respect to indirect … taxes promoted the progressivity of the tax system and contributed to the reduction of inequality. Yet, the effectiveness of … percentage of gross domestic product, the relative high contribution of indirect taxes, the inability to tax top incomes, and the …
Persistent link: https://www.econbiz.de/10011532297
Cover Image
Hefte zur internationalen Besteuerung
Interdisziplinäres Zentrum für Internationales …; … - Hamburg : IIFS; anfangs: Hamburg : Inst. für … - 1.1984 - 204.2016
Persistent link: https://www.econbiz.de/10000490764
Cover Image
Taxation, infrastructure, and firm performance in developing countries
Chauvet, Lisa; Ferry, Marin - International Centre for Tax and Development - 2016
This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm-level data from the World Bank Enterprise Surveys (WBES) and tax data from the Government Revenue Dataset (ICTD/UNU-WIDER), our results suggest that tax revenue benefits to firm...
Persistent link: https://www.econbiz.de/10011540215
Cover Image
Tax revenue mobilization in conflict-affected developing countries
Boogaard, Vanessa van den; Prichard, Wilson; Milicic, Nikola - International Centre for Tax and Development - 2016
How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states since 1980. This medium-N trend analysis is complemented...
Persistent link: https://www.econbiz.de/10011573391
Cover Image
Fiscal decentralization and the shadow economy
Janský, Petr; Palanský, Miroslav - International Centre for Tax and Development - 2016
In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric...
Persistent link: https://www.econbiz.de/10011582864
Cover Image
Tax revenue implications of trade liberalization in low-income countries
Moller, Lovisa - International Centre for Tax and Development - 2016
Liberalizing trade has proven highly challenging for some low-income countries, as a large share of their tax extraction derives from trade taxation. After significant drops in tariff levels over the last 30 years, the recovery of lost revenues by other sources of taxation has been highly uneven...
Persistent link: https://www.econbiz.de/10011582865
Cover Image
New evidence from the Government Revenue Dataset
McNabb, Kyle - International Centre for Tax and Development - 2016
tax structure seen over the past three decades - i.e. shifts away from trade toward domestic consumption taxes - have had … personal income taxes or social contributions are found to be harmful for long-run per capita GDP growth rates. These findings … call some existing results into question; specifically, this paper finds that the effects of different taxes on growth …
Persistent link: https://www.econbiz.de/10011573226