Showing 1 - 10 of 46
social protection and taxation in LMICs during periods of crisis. The results reveal that LMICs often enact both vertical and …
Persistent link: https://www.econbiz.de/10013549875
Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance … there have also been increases in measures of accountability. Has the increase in taxation promoted improved accountability … of taxation is only observed for vertical accountability (capturing the quality of elections and party competition), and …
Persistent link: https://www.econbiz.de/10014362682
The aims of this paper are twofold. It firstly identifies and discusses the extent to which public revenues from natural resources are adequately captured in existing cross-country revenue databases, before exploring the extent to which such data can be used to estimate countries' fiscal...
Persistent link: https://www.econbiz.de/10014234369
South Africa has a progressive broad-based personal income tax system with relatively few tax expenditures. The two most important are the medical contribution plus additional tax credits for medical expenses, and the deductions allowed for retirement contributions. A pertinent question for tax...
Persistent link: https://www.econbiz.de/10014427586
There has long been an emphasis on the importance of decentralization in providing better quality public services in the developing world. In order to assess the effectiveness of decentralization I examine here the case study of Uganda, which has seen major decentralization of power over the...
Persistent link: https://www.econbiz.de/10009784725
This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm … to be sample dependent. We also provide evidence that the positive effect of taxation on firm growth falls significantly …
Persistent link: https://www.econbiz.de/10011540215
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Mozambique. Mozambique's National Development Strategy 2015-35 commits to providing social security to three-quarters of poor and vulnerable households by 2035. Tax-benefit microsimulation can be used to...
Persistent link: https://www.econbiz.de/10011451292
This paper offers a critical review of the methods used to estimate the extent of capital flight and illicit financial flows from developing countries. The largest estimates in the literature are based on imperfect methods with a great margin for error. Emerging new studies have built on...
Persistent link: https://www.econbiz.de/10011525403
This paper presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the survey dataset which could function as the...
Persistent link: https://www.econbiz.de/10011416205
This study presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Zambia. The paper focuses on the details of the tax-benefit system and possible data sources, building on information collected in the initial scoping study of...
Persistent link: https://www.econbiz.de/10011403654