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Firms as tax collectors
Garriga, Pablo; Tortarolo, Dario - 2022
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. Combining firm-to-firm data with regression discontinuity and...
Persistent link: https://www.econbiz.de/10014480622
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Heterogeneidades em receitas orçamentárias, eficiência e seus determinantes: Evidências para municípios brasileiros em 2010
Furtado, Bernardo Alves - 2012
Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is highly unequal vis-à-vis their demands of public services. Given conurbation processes and intense urbanization in the second half of the past century, some municipalities...
Persistent link: https://www.econbiz.de/10010330944
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Öffentliche Haushalte stehen 2008/2009 auf der Kippe: Fünf Fragen an Florian Zinsmeister
Wittenberg, Erich; Zinsmeister, Florian - In: DIW Wochenbericht 75 (2008) 37, pp. 533
Persistent link: https://www.econbiz.de/10011601878
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Short- and long-run tax elasticities: the case of the Netherlands
Wolswijk, Guido - 2007
This paper provides estimates for the base elasticities of Dutch taxes, paying particular attention to differences 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...
Persistent link: https://www.econbiz.de/10011604809
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Exchange rate volatility and tax revenue: Evidence from Ghana
Ofori, Isaac Kwesi; Obeng, Camara Kwasi; Armah, Mark Kojo - In: Cogent Economics & Finance 6 (2018) 1
The need for the Ghanaian government to generate enough revenue for development is becoming increasingly crucial in this era of slow growth, growing unemployment, and high debt. However, tax revenue performance over the years reveals an unstable pattern. One key factor that has been overlooked...
Persistent link: https://www.econbiz.de/10012435772
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Gender economic inclusion, governance institutions and economic complexity in Africa
Emeka, Ekene; Asongu, Simplice; Ngoungou, Yolande E. - 2024
This study examines the effects of gender economic inclusion on economic complexity in Africa, as well as the … based on the pooled OLS and the system generalized method of moments (GMM) estimation techniques, with data from 34 African … economies between 2010-2021. The analysis uncovered several important findings. First, from the most robust model (i.e., GMM …
Persistent link: https://www.econbiz.de/10014549280
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Does Economic Complexity Promote Inclusive Green Growth
Gbolonyo, Emmanuel Y.; Ofori, Isaac K.; Ojong, Nathanael - 2024
selected African countries. Robust evidence based on the dynamic system GMM and the Driscoll-Kraay standard errors estimators … latter rather than the former. We conclude that investments for boosting Africa's productive knowledge and renewable energy …
Persistent link: https://www.econbiz.de/10014554038
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Is financial development shaping or shaking economic sophistication in African countries?
Ndieupa, Henri Njangang; Asongu, Simplice; Tadadjeu, Sosson - 2021
financial development increases economic complexity in Africa. Looking at the regional difference, the results show that this …
Persistent link: https://www.econbiz.de/10012652979
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Towards inclusive growth in Africa: Remittances, and financial development interactive effects and thresholds
Ofori, Isaac Kwesi; Gbolonyo, Emmanuel Y.; Dossou, Toyo … - 2023
development in the remittances-inclusive growth relationship. First, evidence based on the system GMM estimator shows that … remittances are not statistically significant in promoting inclusive growth in Africa. Notably, across the economic growth and …, they deepen the latter. Second, we find that Africa's underdeveloped financial sector dampens the marginal positive effect …
Persistent link: https://www.econbiz.de/10014549359