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Conventional wisdom has it that natural resource dependence is associated with increased vulnerability to external shocks emanating from sudden supply and demand changes in the global economy. This paper explores to what extent government revenue in low- and middle-income countries is affected...
Persistent link: https://www.econbiz.de/10013027796
Do semi-autonomous revenue agencies (SARAs) outperform conventional tax administrations? This paper argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SARAs collect more revenue than those with...
Persistent link: https://www.econbiz.de/10013092130
Beyond the general impact of shocks on economic growth there are specific effects of shocks on revenue systems that shape the capacity of governments to react to adverse external events and sustain development expenditure. These effects vary not only with the kinds of shock affecting the...
Persistent link: https://www.econbiz.de/10013061803
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Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an approach to bridge the gap between probabilistic...
Persistent link: https://www.econbiz.de/10013091583
Persistent link: https://www.econbiz.de/10008857877
Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to bridge the gap between probabilistic statements...
Persistent link: https://www.econbiz.de/10009579805
Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an approach to bridge the gap between probabilistic...
Persistent link: https://www.econbiz.de/10009424665
Persistent link: https://www.econbiz.de/10011449203
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