Search Results - subject_exact:"Staatseinnahmen"

Oil revenue and non-oil revenue impact on economic development

Olasupo, Sunday Festus; Owolabi, Babatunde Ayodeji; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617371

Bosnia and Herzegovina Public Finance Review : Fiscal Policy and Growth - Smart Revenue, Inclusive Spending

2026

The Public Finance Review (PFR) for Bosnia and Herzegovina (BiH) aims to support policymakers in strengthening medium-term fiscal frameworks and aligning fiscal policy with sustainable and inclusive growth. Against the backdrop of BiH’s highly decentralized governance structure, heightened...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613944

Quantum-based method to estimate future tax compositions : application to the case of foreign trade in Mexico

Lagunas-Puls, Sergio; Cruz-Milán, Oliver - 2026

Using a method inspired by quantum principles, this study estimates the composition of various types of tax contributions expected from foreign trade operations. The estimation approach is proposed considering the superposition of expectations and disturbances-fundamental elements of quantum...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591390

Why aggregate indicators fail in fiscal sustainability evaluation : tax base heterogeneity, reweighting, and the limits of GDP elasticity

Shimada, Etsusaku - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015579634

Does implementing the Extractive Industries Transparency Initiative (EITI) increase resource revenue in developing countries?

Pafadnam, Neerbewendé Rachid - 2026

The need for developing countries to increase their domestic revenue has always been relevant, especially after the COVID-19 pandemic, which weakened their public finances. This paper analyses the dynamic treatment effects of the Extractive Industries Transparency Initiative (EITI)...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604545

The IFS Scottish Budget Report : 2026-27

Boileau, Bee; Brogaard, Martin; Phillips, David; … - 2026

The Scottish Budget and Spending Review published on 13 January set detailed spending plans for 2026-27, alongside higher-level plans for the following two years for day-to-day (resource) spending and the following three years for investment (capital) spending. Understandably, the Scottish...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606094

The effects of oil revenue allocation between accumulation and current use on macroeconomic responses to external and internal shocks in a small oil-exporting economy

Mukhamediyev, Bulat; Khitakhunov, Azimzhan; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620185

Countries' tax effort : disentangling the frontier tax gap

Fenochietto, Ricardo; Pessino, Carola; Fenochietto, Nicole - 2026

Using Stochastic Frontier Analysis, this paper updates, for 123 countries, the estimates of tax capacity-defined as the maximum level of revenue a country can feasibly achieve - and tax effort - measured as the ratio of actual tax revenue to tax capacity. It also introduces two novel models that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627337

Why oil windfalls do not equal welfare : regime-dependent long-run elasticities in MENA and Azerbaijan

Güläliyev, Mayis; Aliyev, Shafa; Alesgerova, Aygun; … - 2026

Background: This study revisits whether oil revenue windfalls translate into higher socio-economic welfare in oil-exporting economies and explains why oil price booms often fail to generate sustained gains in real GDP per capita. Methods: Using annual data for ten oil-exporting countries over...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628614

Socioeconomic structure and internal revenue generation in Ghana

Iddrisu, Zurikanen; Thill, Jean-Claude - 2026

After three decades of decentralized governance, weak fiscal capacities continue to characterize and undermine local authority of districts in Ghana and across the developing south. While significant literature has been devoted to understanding the internal fiscal problems of local authorities,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643370

Relevance of e-Governance in revenue generation among Philippine cities

Ramos, Tatum P.; Magno-Ballesteros, Marife - 2026

Among the expected benefits of e-Governance are improvements in local government unit operations and revenue generation, but there is insufficient evidence on the attainment of such in the Philippines. The study aims to determine the relevance of e-Governance in revenue generation by examining...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643969

Do special transfers to incentivize local tax revenue effort work?

Canavire-Bacarreza, Gustavo; Cansino, Kenyi; Castro, Luis; … - 2026

Many decentralized countries struggle with low levels of subnational tax effort. As a remedy for this situation, specific-purpose incentive schemes designed for own revenue mobilization at the subnational level can be simple, efficient, and cost-effective tools. We examine the effects of an...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644750

Show one more version 1

Do special transfers to incentivize local tax revenue effort work?

Canavire-Bacarreza, Gustavo; Cansino, Kenyi; Castro, Luis; … - 2026

Book / Working Paper

Strengthening Immovable Property Taxation in Pakistan : Challenges, Mapping of Revenue Sources, Recommendations and Strategic Roadmap

Lucas-Mas, Cristian Óliver; Touqeer, Irum - 2026

This report argues that Pakistan’s immovable property taxation system has significant untapped revenue potential but is constrained by structural, institutional, and valuation weaknesses. Property related taxes are well suited for subnational finance because they are stable, visible, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015656032

Measuring Alberta's budget gap

Hill, Tegan; Li, Nathaniel - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635409

EU aid for domestic revenue mobilisation after the Sevilla Commitment

Dom, Roel; Greppi-Maturana, Costanza; Saint-Amans, Pascal - 2026

Mobilising domestic revenue in lower-income countries has become more urgent in the face of rising debts, tighter global financial conditions, climate pressures and weakening aid inflows. In this context, the 2025 Sevilla Commitment, in the context of the United Nations Sustainable Development...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636666

The future financing of the European Union : an analysis of options for new own resources in the EU budget 2028-2034

Schütz, Bernhard; Heimberger, Philipp - 2026

As the European Union (EU) prepares its 2028-2034 budget, growing financing needs linked to the green and digital transitions, defence, competitiveness, and the repayment of NextGenerationEU debt have intensified debates over the future of EU financing. This study examines options for new EU own...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666596

Gambling with state budgets : legalized sports betting and lost lottery revenue

Coombs, Kyle; Madonia, Greg; Nencka, Peter; Smith, Austin C. - 2026

Legislators often justify legalizing controversial markets, such as sports betting, by citing the potential for new tax revenue to fund popular public programs. However, new revenue from sports betting may cannibalize existing revenue from state-run lotteries, undermining a key rationale for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666003

Revenue decentralization and vertical fiscal imbalance : a survey

Lago, Manuel E.; Lago Peñas, Santiago; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668327

Sports betting, lotteries, and state revenues in the post-PASPA era

Nedved, Joseph; Nason, David; Hoffer, Adam J.; Ferreira … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015673672

The (Fiscal) Dividend of Infrastructure : Roads and Revenues in Rwanda

Musonera, Abdou; Nsabimana, Aimable; Overbeck, Daniel - 2026

This paper shows that infrastructure investments enhance local tax outcomes. The analysis draws on a novel dataset combining information on the location and timing of all road upgrades in Rwanda with 12 years of administrative tax and census records, it estimates large and significant increases...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015673032

Protectionism and platform revenues

Morelli, Massimo; Ottaviano, Gianmarco I. P.; Sonno, Tommaso - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675295

Fiscal flows and asset prices

O'Connell, Michael; Fletcher, Jonathan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015672670

Ideas for improving mineral taxation in Latin America and the Caribbean : opportunities for sustainable development

Reyes-Tagle, Gerardo; Taquiri, Jacqueline; Cubillos … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654474

Taxation in the context of high informality : conceptual challenges and evidence from sub-Saharan Africa

Gwaindepi, Abel - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015375138

Untersuchung der jährlichen Einnahmen und Ausgaben bei den Leistungen der Eingliederungshilfe nach Art. 25 Absatz 4 BTHG (Finanzuntersuchung)

Engels, Dietrich; Matta, Vanita - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015272260

Estimation of the fiscal elasticities for Cyprus

Avgousti, Aris - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333547

The fiscal impact of India's EV transition : tax revenue losses go beyond fuel

Kaur, Tarandeep; Das, Shyamasis; Tongia, Rahul - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015334857

Secession, fiscal policy, and natural resources

Sato, Shigeharu; Ohno, Tadahisa - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338887

When petroleum revenue transparency policy meets citizen engagement reality : survey evidence from Indonesia

Brunnschweiler, Christa N.; Lujala, Päivi; Putri, Primi; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015417589

Show one more version 1

When petroleum revenue transparency policy meets citizen engagement reality : survey evidence from Indonesia

Brunnschweiler, Christa N.; Lujala, Päivi; Putri, Primi; … - 2024

Book / Working Paper

Fiscal capacity of German federal states : East-West gap narrows, but rich-poor divide grows

Deuverden, Kristina van - 2025

Even now, 35 years after German unification, the economic power and fiscal capacity of the eastern German federal states remain below average. In Germany's system of fiscal federalism, this leads to substantial financial transfers, a fact that repeatedly triggers political debate. Thereby, the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463753

Tariffs as fiscal policy

Clausing, Kimberly A.; Obstfeld, Maurice - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463809

The environmental-financial nexus : centralized environmental monitoring, eco-consciousness, and green revenues

Cao, June; Huang, Zijie; Liew, Millie - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015464481

Tightening the oil-price cap to increase the pressure on Russia : why the current sanctions regime is failing, and how to fix it

Dubrovskiy, Volodymyr; Nixey, James - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015470302

Analysing the chancellor's tax options

Cornforth, Ed - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471262

Other revenue for the EU budget : status quo and potential

Schratzenstaller, Margit; Heimberger, Philipp; … - 2025

Against the backdrop of ongoing debates on EU financing - such as how to strengthen the link between EU revenues and policies, reduce national contributions, make the EU budget more flexible, and expand the revenue base with sources that support the EU's financial autonomy and policies - other...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015474013

Islamic Republic of Mauritania : Improving Administration of Hydrocarbon Tax Revenues

Sakr, Fadia - 2025

The Islamic Republic of Mauritania will soon commence gas production through the Grand Tortue Ahmeyim, a major natural gas development situated offshore between Mauritania and Senegal. This mission assessed the current situation of the management of the hydrocarbon tax revenues and provided...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015451975

Tax Potential and Revenue Mobilization in Niger : Niger

Pessoa, Ana Sofia - 2025

Niger faces significant challenges to mobilize revenue, with one of the lowest tax revenue to GDP ratios in the region. This paper estimates the tax revenue gap, which reflects the difference between the actual and the potential tax revenue given economic and institutional context. The tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015452015

Domestic Revenue Mobilization in WAEMU : WAEMU

Dordevic, Ljubica - 2025

Domestic Revenue Mobilization (DRM) is essential for financing economic and social development and ensuring debt sustainability in WAEMU, particularly in light of rising interest, high security spending, and the prospective reduction in foreign aid. While DRM has generally improved over the past...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015452202

Local government's fiscal revenue targets and enterprise carbon emissions : evidence from China

Wang, Lujun; Ji, Yuyang; Luo, Yongmin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015405970

Revenue distribution in streaming

Gonçalves-Dosantos, Juan Carlos; Martínez, Ricardo; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015407108

Determinants of value-added tax revenue transfers in municipalities of emerging economies

Abidar, Brahim; Ed-Dafali, Slimane; Kobiyh, Miloudi - 2025

This paper aims to test the hypothesis of the existence of significant tax competition between communes, which mainly concerns the share of value-added tax (VAT) proceeds, by exploring the system for allocating intergovernmental transfers in Morocco and analyzing the determinants of VAT...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015410936

The consequence of urban shrinkage : investigation on the local fiscal revenue

Wang, Jian; Zhang, Lechao; Lin, Kefu - 2025

Previous research on urban shrinkage has primarily focused on conceptual development and identifying underlying drivers. This paper seeks to extend this foundation by proposing a comprehensive analytical framework, grounded in a review of relevant literature, to examine the fiscal implications...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413962

Crude oil price volatility and the Nigerian economy

Mgbomene, Chukunalu; Ashakah, Felix Onoriode; Metieh, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015434772

A model of the impact of government revenue and the quality of governance on electricity and clean fuel use

Hall, Stephen G.; O'Hare, Bernadette Ann-Marie - 2025

When governments have more revenue, they can invest in infrastructure, such as the provision of electricity or clean fuels, which is more effective in well-governed countries. Here, we use an equilibrium correction model to empirically investigate the relationship between government revenue per...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439432

Devolution and economic resilience in Nepal

Kharel, Raj; Rodríguez-Pose, Andrés - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015445338

A model of the impact of government revenue and quality of governance on the pupil/teacher ratio for every country in the world

Hall, Stephen G.; O'Hare, Bernadette Ann-Marie - 2025

This study explores the relationship between government revenue per capita, governance quality, and the supply of teachers - an indicator under Sustainable Development Goal 4 (Target 4.c). Using annual data from 217 countries spanning 1980 to 2022, we apply a non-linear panel model with a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562117

An analysis of the effect of tourism revenues, exchange rates, and oil prices on GDP in Kazakhstan using the quantile regression method

Bejsenova, Madina Unajbekovna; Sarsenova, Aķmaral … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015563821

Examining the volatility of oil revenue and its impact on Algeria's macroeconomic stability

Bouyacoub, Brahim - 2025

Research background: Algeria heavily relies on its oil revenues, being one of the leading crude oil producers in Africa and a key member of OPEC. This dependency exposes its economy to the volatility of oil prices in international markets, which can have significant repercussions on its...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015492485

Fiscal policy and inequality in middle- and high-income countries : redistributive effects of tax and spending shocks

Isiaka, Abdulaleem; Mihailov, Alexander; Razzu, Giovanni - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610085

Influence of personnel attributes on revenue collection performance in Tanzanian LGAs : a seemingly unrelated regression analysis

Hyera, Dennis; Kadigi, Michael; Ndyetabula, Daniel Wilson - 2025

This study investigates the influence of personnel attributes on revenue collection performance among designated revenue officers working within Tanzanian Local Government Authorities (LGAs), with a focus on three councils Mbeya, Mwanza, and Manyara categorized by the Controller and Auditor...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612317