countries using pooled regressions. Fiscal effects are included via after-tax interest rates. Other factors shown to be relevant …

We show that delegating tax collection to large firms can help build tax capacity in weak-enforcement settings. We … exploit two reforms in Argentina that dramatically expanded and subsequently reduced turnover tax withholding by firms … decrease in withholding by reporting lower sales. Tax-collecting firms can thus boost compliance and tax revenue. …

Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is … the magnitude of these tax revenue inequalities by municipalities using exploratory spatial analysis and detailed fiscal … municipalities with high and low tax revenue vis-à-vis their GDP per capita, population and other indicators. Secondly, it tests the …

between short-and long-term elasticities, and allowing for asymmetric adjustment. Estimates are presented for five tax … categories for the period 1970-2005, after making appropriate corrections for effects of discretionary tax measures. The …. Consequently, shocks to tax revenues tend to be aggravated by the dynamics of short-term elasticities. Ignoring differences between …

. Findings: The research reveals that various factors such as trade openness, industry structure, inflation, and tax payment time … have a significant impact on tax collection. However, no linkages between tax revenue and foreign direct investment demand … pay tax (TIME), and Agricultural added value (AGR) together significantly and statistically affect the tax revenue (TAX …

Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit … individual tax payers risk score. Additional data from a random audit allow us to estimate how the audit effect vary across the …

Understanding tax non-compliance and the effectiveness of strategies to tackle it is crucial for a modern tax authority …. In this paper we study how and why audits impact reported tax in the years after audit - the dynamic effect - for … individual income taxpayers. We exploit data from a random audit program covering almost 35,000 income tax self assessment …

We study the effect of inflowing remittances - a major source of capital for many countries - on tax-revenues and tax … that remittances have a large positive effect on VAT revenues but no effect on income-tax revenues. This suggests that … remittances often escape the income tax but can be taxed via consumption. We further show that tax policy is responsive to shocks …