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Stotsky, Janet Gale - 1996

This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent...

Persistent link: https://www.econbiz.de/10014398033

Corruption, taxes and compliance

Baum, Anja; Gupta, Sanjeev; Kimani, Elijah; Tapsoba, … - 2017

This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the...

Persistent link: https://www.econbiz.de/10011763707

Globalization, Tax Competition and the Future of Tax Systems

Tanzi, Vito - 1996

the extent to which particular taxes are affected by the globalization process. It speculates on future developments in …

Persistent link: https://www.econbiz.de/10014395933

Tax capacity and growth : is there a tipping point?

Gaspar, Vítor; Jaramillo, Laura; Wingender, Philippe - 2016

Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We use two separate databases: a novel contemporary...

Persistent link: https://www.econbiz.de/10011716284

No business taxation without model representation : adding corporate income and cash flow taxes to GIMF

Carton, Benjamin; Fernandez-Corugedo, Emilio; Hunt, … - 2017

corporate income, cash-flow and destination based cash-flow taxes into the model. The analysis presented considers the … transmission mechanism of these taxes and details how financial frictions interact with each of the taxes …

Persistent link: https://www.econbiz.de/10011763752

Tax composition and growth : a broad cross-country perspective

Acosta-Ormaechea, Santiago; Yoo, Jiae - 2012

increasing income taxes while reducing consumption and property taxes is associated with slower growth over the …

Persistent link: https://www.econbiz.de/10009659768

International Evidenceon Fiscal Solvency : Is Fiscal Policy ""Responsible""?

Mendoza, Enrique G. - 2007

This paper looks at fiscal solvency and public debt sustainability in both emerging market and advanced countries. Evidence of fiscal solvency, in the form of a robust positive conditional relationship between public debt and the primary fiscal balance, is established in both groups of...

Persistent link: https://www.econbiz.de/10014403013

Tax Composition and Growth : A Broad Cross-Country Perspective

Acosta Ormaechea, Santiago - 2012

increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also … find that: (1) among income taxes, social security contributions and personal income taxes have a stronger negative … association with growth than corporate income taxes; (2) a shift from income taxes to property taxes has a strong positive …

Persistent link: https://www.econbiz.de/10014395597

Taxation and Development : Again

Keen, Michael - 2012

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than...

Persistent link: https://www.econbiz.de/10014395706

Do Taxes Matter for Long-Run Growth? : Harberger's Superneutrality Conjecture

Asea, Patrick K. - 1995

Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects … highlights implications of different taxes for growth and investment in these models. The empirical work is based on cross … significant investment effects from income and consumption taxes that are consistent with small growth effects. The results are …

Persistent link: https://www.econbiz.de/10014395798