In the tax literature, the tax effort index for any country is usually measured by the ratio of the actual tax ratio to the predicted ratio. This reflects mainly the variance in the taxable capacity of a country. A high value of tax effort index indicates that a particular country is collecting...

The use of traceable payment methods presents an additional reform option for improving tax compliance. As regards consumption, card payments are the main alternative to cash in the euro area. Although the use of micro-data has provided clear evidence in favour of increasing information trails,...

The slow economic recovery since the 2008 financial crisis and Great Recession requires state and local governments to continue to make difficult decisions concerning which taxes to raise and which expenditures to decrease in order to maintain a balanced budget. As expenditures usually raise...

This paper employs a long panel of income tax returns to examine trends in reported by the wealthy taxpayers over a number of tax reforms spanning the years 1979 through 1995. During this period, a number of tax reforms were enacted, including the Economic Recovery Tax Act of 1981, the Tax...

This paper provides new empirical insights on the elasticity of taxable income to the net-oftax rate. Using a panel of German income tax return data, we followed taxpayers from 2001 to 2006 to analyze the effects of the German tax reforms of 2004 and 2005. Implementing a dynamic model as...

Using a panel of OECD countries, this study assesses the linkages between structural policies and macroeconomic stability. Business cycle and time-series characteristics of GDP and its components are employed to define various measures for economic instability and for the persistence of adverse...

This paper describes a newly collected dataset on export tax rates, which provides comprehensive coverage for 20 countries, 2 time periods and all products at HS6 level. Export tax rates are based on national government documentation, including preferential provisions for partner countries. The...

This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of German income tax return data, the tax reforms of 2004 and 2005 are exploited implementing a new dynamic income model. Showing and discussing potential estimation problems of the...

The influence of the taxation of financial services in VAT on financial sector size is analyzed empirically. The authors use data from 36 countries of the European Union and the OECD for the period between 1961 and 2012. Dynamic panel data techniques are used, concretely the GMM System. An...

The influence of VAT applied to financial services on the size of the financial sector is analyzed empirically. The authors use data from 36 European Union and OECD countries for the period from 1961 to 2012. Dynamic panel data techniques are used, concretely the GMM System. An unbalanced panel...