Showing 1 - 10 of 108
This paper calculates automatic stabilization in Ghana, South Africa, and Ecuador to explain income cushioning amid income and demand shocks. Fiscal policies within these countries are also stress tested to gauge welfare contingencies and insurance. A discretionary action approach is adopted for...
Persistent link: https://www.econbiz.de/10013472605
Effective domestic revenue mobilization has gained renewed urgency, especially in the light of the need to recover from the COVID-19 pandemic. In taxation debates, the 'informal sectors' have hitherto been assumed to be a part of the problem and implicitly mistaken for lucrative tax bases....
Persistent link: https://www.econbiz.de/10014322614
There is substantial empirical literature on the impact of climate vulnerability on economic outcomes in developing countries. However, this literature is still weak on the impact of climate vulnerability on tax revenue mobilization. To enrich the existing literature, this paper aims to...
Persistent link: https://www.econbiz.de/10014322656
This paper establishes how accountability quality might mediate the effect of tax revenue on sustainable development in 41 sub-Saharan African countries for the period 1990-2019. The empirical evidence is based on three empirical strategies: generalized method of moments, instrumental variable...
Persistent link: https://www.econbiz.de/10014477603
The United Kingdom's (UK) property markets are thought to be a common destination for corrupt and criminal assets and money laundering, with investment often through offshore shell companies. Following the Russian invasion of Ukraine in 2022, we study the impact of the introduction of a policy...
Persistent link: https://www.econbiz.de/10014477613
Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance in return for improved government accountability. There is limited evidence for this in sub-Saharan Africa where it is argued that the fiscal state is weak, with low tax revenues...
Persistent link: https://www.econbiz.de/10014477630
Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial...
Persistent link: https://www.econbiz.de/10010319770
In accounting for the rather gloomy trend of the aid effectiveness literature over the last few years, one explanatory strand has been fiscal, suggesting in particular that aid flows in weak states have tended to erode the taxbase and the structure of institutions. We pursue this idea, tracing...
Persistent link: https://www.econbiz.de/10010319866
This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax Administration Forum's African Tax Outlook and the United Nations University World Institute for Development Economics Research Government Revenue Dataset. We consider the background,...
Persistent link: https://www.econbiz.de/10014548572
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/10011653985