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and spending. On average, the aid coefficients are positive but smaller than the tax coefficients, indicating that in the …
Persistent link: https://www.econbiz.de/10011669284
This paper develops an index measuring the adequacy of the institutions, rules and procedures governing the budget process in 46 African countries, presenting the most comprehensive analysis of African budget institutions hitherto conducted. The index includes the three stages of the budget...
Persistent link: https://www.econbiz.de/10010288487
synthesizes and extends endogenous growth models with public finance to compare the growth and welfare maximizing tax rates … the range of trade-offs: the growth maximizing tax rate can lie above, below, or on the welfare maximizing equivalent. We … find however that even relatively large differences in growth and welfare maximizing tax rates translate into relatively …
Persistent link: https://www.econbiz.de/10010288498
This paper develops endogenous growth models in which the government uses income taxation to finance different types of public services, public investment, or both. The paper then assesses the merits of business perceptions of alternative fiscalpolicy related growth constraints as guides for...
Persistent link: https://www.econbiz.de/10010288518
This paper explores the fiscal effects of aid in Ethiopia, using national data from 1960 to 2009, which is a longer … following variables: aid grants, aid loans, tax revenue, non-tax revenue, and public expenditure. We also estimate an … between capital expenditure and grants; and both grants and loans are positively related to tax revenue, both in the long and …
Persistent link: https://www.econbiz.de/10011418923
efficiency of its tax system and the educational level of its population. Interestingly, some of the variables identified in …
Persistent link: https://www.econbiz.de/10010288490
household data for Ethiopia, that in fact use of formal institutions and ROSCAs can co-exist, even in the same household. We …
Persistent link: https://www.econbiz.de/10010288492
Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance … is argued that the fiscal state is weak, with low tax revenues and governments that are not accountable. However, since … the early 2000s, SSA countries on average have increased tax/GDP ratios significantly and there have also been increases …
Persistent link: https://www.econbiz.de/10014480500
This paper contributes to the literature on tax performance in sub-Saharan African countries. A standard model of the … determinants of tax revenue is augmented to include measures of indigenous pre-independence institutional structure constructed … institutions have an effect on tax performance in SSA that diminishes over time (as the economy grows and new institutions emerge). …
Persistent link: https://www.econbiz.de/10011418919
Persistent link: https://www.econbiz.de/10010320636