How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal … trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states … into the relationship between tax revenue performance over time and the characteristics of the conflicts in question …

Would better state institutions increase tax collection, or would higher tax collection help improve state institutions …, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups …. The bi-directional causality results suggest that developing tax capacity and building state institutions need to go hand …

a next global standard for tax information exchanges between states. Within a year, the OECD introduced the standard … entitled “Standard for Automatic Exchange of Financial Account Information on Tax Matters”. The new standard essentially …-resident individuals and entities to their local tax authorities on a regular basis. The tax authorities then securely transmit this …

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will … to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax …