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Tax Capacity and Tax Effort : Extended Cross-Country Analysis from 1994 to 2009

Le, Tuan Minh; Moreno-Dodson, Blanca; Bayraktar, Nihal - 2013

One of the important factors for economic development is the existence of an effective tax system. This paper deals with the concept and empirical estimation of countries' taxable capacity and tax effort. It employs a cross-country study from a sample of 110 developing and developed countries...

Persistent link: https://www.econbiz.de/10012557134

Toward a More Business Friendly Tax Regime : Key Challenges in South Asia

Reva, Anna - 2015

analysis of tax legislation; in addition, data from the World Banks enterprise surveys, the Doing Business report, as well as …

Persistent link: https://www.econbiz.de/10012571422

Centralization, Decentralization, and Conflict in the Middle East and North Africa

Tosun, Mehmet Serkan; Yılmaz, Serdar - 2012

of the most centralized government structures in the world. The authors address the reasons behind this centralized …

Persistent link: https://www.econbiz.de/10012552209

Taxing Issues with Privatization : A Checklist

Chen, Duanjie; Mintz, Jack M.; Zorotheos, Evangelia - 2000

Privatization has been a popular strategy for improving efficiency in both market and transition economies. The literature on privatization includes broad discussions of pricing techniques but overlooks tax issues. In reality, a state-owned company loses its privilege of paying no taxes once it...

Persistent link: https://www.econbiz.de/10012572755

The Distributional Impact of Taxes and Transfers in Poland

Goraus-Tanska, Karolina; Inchauste, Gabriela - 2016

This paper assesses the impact of fiscal policy on the incidence, depth, and severity of poverty, and examines whether there is room for an increased role for fiscal policy in improving the wellbeing of the poor. The results show that the combined effect of taxes and social spending helped...

Persistent link: https://www.econbiz.de/10012570925

The Distributional Impact of Taxes and Social Spending in Croatia

Inchauste, Gabriela; Rubil, Ivica - 2017

This paper describes the impact of fiscal policy on inequality and poverty, and examines recent policy changes and whether there is room for an increased role for fiscal policy in improving the well-being of the poor. Taxes and social spending reduced inequality in Croatia; however, once the...

Persistent link: https://www.econbiz.de/10012569768

Managing the Effects of Tax Expenditures on National Budgets

Swift, Zhicheng Li - 2012

Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue. Tax expenditure programs are comparable to entitlement programs. Therefore, tax expenditures must be analyzed...

Persistent link: https://www.econbiz.de/10012553752

The Poverty Impacts of the Doha Round in Cameroon : The Role of Tax Policy

Emini, Christian Arnault; Cockburn, John; Decaluwé, Bernard - 2012

,000 following this scenario. Further investigations indicate that more ambitious world trade liberalization leads to greater poverty … tariff rate moves from 11.79 percent in the base run to merely 11.66 percent) so that world trade liberalization effects on … prices more than offset the adverse own liberalization effects in this scenario. If the rest of the world and Cameroon full …

Persistent link: https://www.econbiz.de/10012554201

Do Remittances Have a Flip Side? A General Equilibrium Analysis of Remittances, Labor Supply Responses, and Policy Options for Jamaica

Bussolo, Maurizio; Medvedev, Denis - 2012

Econometric analysis has established a negative relationship between labor supply and remittances in Jamaica. The authors incorporate this ex-post evidence in a general equilibrium model to investigate economywide effects of increased remittance inflows. In this model, remittances reduce labor...

Persistent link: https://www.econbiz.de/10012552593

Sovereign Rents and the Quality of Tax Policy and Administration

Knack, Stephen F. - 2012

, using a World Bank indicator of "efficiency of revenue mobilization." Aid's negative effects on the quality of tax systems …

Persistent link: https://www.econbiz.de/10012552208