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Measuring the sectoral VAT gap in Bulgaria : estimates and its drivers

Dybka, Piotr; Bartha, Stanisław; Komisarska, Anna; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618470

Modeling transfers of tariff revenue to firms within a multi-stage partial equilibrium model

Phillips, Paul - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562201

Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioral Responses to Georgia’s Large Taxpayer Office

Atsebi, Jean-Marc - 2026

In 2021, the Republic of Georgia established a Large Taxpayer Office (LTO) to strengthen tax administration and improve compliance among firms that contribute a disproportionate share of revenue. This paper draws on that quasi-experiment to estimate the causal impact of intensive oversight, with...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612597

From digital tax symbolism to meaningful reform : Europe's substantial VAT gap as a source of untapped fiscal capacity

Bauer, Matthias; Pandya, Dyuti - 2026

Europe does not suffer from a lack of tax instruments - it suffers from too many. Over the past decade, new layers of corporate, digital, and global tax rules have been added to an already complex system, often delivering limited revenues while increasing legal uncertainty, compliance costs, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614852

State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615634

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State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

Book / Working Paper

Can higher education levels improve tax compliance?

Gazilas, Emmanouil Taxiarchis; Bragoudakis, Zacharias - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593680

The welfare state myth : how low-tax countries offer the world's best welfare

Fölster, Stefan; Sanandaji, Nima - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015558303

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

Transfer pricing regulation and tax revenue performance in Ghana's petroleum sector : the role of GRA enforcement

Abdulrahman, Nuhu Alhassan; Bunyaminu, Alhassan; … - 2026

This study examines the impact of transfer pricing regulations on petroleum tax revenue using the enforcement role of the Ghana Revenue Authority (GRA). Utilizing data from Ghanaian firms spanning 2002 to 2023 from reliable institutional sources including the GRA, PIAC, World Bank, and the U.S....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626432

Excess profit taxes in times of crisis : the example of the inframarginal revenue cap in the EU electricity market

Nicolay, Katharina; Spix, Julia; Steinbrenner, Daniela - 2026 - This version: 20 March 2026

We conduct a data-based policy evaluation of the first large-scale, EU-wide excess profit tax, implemented during the 2022 European energy crisis to tax the windfall profits of inframarginal electricity producers. In particular, we evaluate the inherent trade-off of excess profit taxation: the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626713

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

The determinants of tax revenue in Cambodia : an ARDL approach to cointegration

Eng, Ratana; Lim, Siphat - 2026

The objective of this research is to analyze the impact of consumer price index, exchange rate, broad money supply, and export on tax revenue in Cambodia. The short-run effects from the ARDL cointegration model suggest that inflation negatively influences tax revenue. Changes in the exchange...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628597

The VAT gap in South Africa : a bottom-up approach

Ebrahim, Amina; Jansen, Ada; Jaxa, Zoleka; Ngobeni, Winile - 2026

Improving domestic tax revenue mobilization through increased tax compliance is imperative when policy reform options are limited. For this purpose, determining tax compliance gaps is important, but it requires detailed information. In South Africa, value-added tax is the second-largest...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015637499

A technical and political analysis of fiscal space and revenue resources of universal health coverage in Thailand

Theepakorn Jithitikulchai - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638536

Unitary taxation and formulary apportionment : estimation of global revenue implications and review of wider consequence

Loretz, Simon - 2026

This project reviews the revenue implications of the introduction of a global implementation of unitary taxation and formula apportionment. The combination of a various sources of firm-level data allows to learn more about the channels and the extent of the reallocation of tax revenues. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640627

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

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Do special transfers to incentivize local tax revenue effort work?

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

Book / Working Paper

The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country

Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026

We provide novel evidence on bureaucratic fragmentation and weak tax administrations as central enablers of low revenue mobilization in low-income countries. In collaboration with the municipal and national tax authorities in Kampala, Uganda, we cross-link previously siloed tax records for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650544

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The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country

Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026

Book / Working Paper

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 role of specific macroeconomic factors on tax revenue policy in an oil-dependent economy : evidence from Oman

Maashani, Suhail Said Salim; Awadh Ahmed Mohammed Gamal; … - 2026

Purpose - This paper examines the effect of specific macroeconomic variables on tax revenue policy in Oman, as an oil-dependent economy, using annual data from 1991 to 2020. Design/methodology/approach - The autoregressive distributed lag model is used, and its outcomes were verified by numerous...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015560587

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

Revenue Statistics in Latin America and the Caribbean 2026

2026

This report compiles comparable tax revenue statistics over the period 1990-2024 for 29 Latin American and Caribbean (LAC) countries. It provides harmonised data on the level and structure of tax revenues based on the OECD classification of taxes, thereby enabling comparison of national tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665166

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

Cash redux, credit card surcharges, and the tax gap

Soled, Jay A.; Alm, James - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676484

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

Quantifying the impact of a personal income tax reform on tax revenues, growth and inequality in Hungary

Sicsic, Michaël - 2026

This paper analyses the impact of introducing progressivity into the Hungarian personal income tax (PIT) system on tax revenues, growth and inequality. This reform would strengthen labour market participation by reducing the labour tax wedge for low-income earners and improve the responsiveness...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677037

The impact of population ageing on tax revenues in OECD countries

Sicsic, Michaël - 2026

Population ageing is a major structural trend across OECD countries, with potentially significant implications for public finances, yet its effects on tax revenues remain relatively understudied. This working paper examines the potential effects of demographic change on tax systems by analysing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677053

Revenue Statistics in Asia and the Pacific 2026 : Taxing Informal and Hard-to-Tax Sectors

2026

This report compiles comparable tax revenue statistics for the period 1990‑2024 for 38 economies, including Armenia, Australia, Azerbaijan, Bangladesh, Bhutan, Cambodia, People's Republic of China, the Cook Islands, Fiji, Georgia, Hong Kong (China), Indonesia, Japan, Kazakhstan, Kiribati,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677163

Inheritance taxation around the globe and over time : revenue and distributional implications

Asher, Twisha; Giangregorio, Luca; Morelli, Salvatore; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060375

The legacy of rebel taxation on post-conflict fiscal capacity

Arroyo Petro, Andrea; Bove, Vincenzo; Di Salvatore, Jessica - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059682

Are agglomeration rents taxable in developing economies? : evidence from Colombia

López Rodríguez, Jesús; Ortiz-Muñóz, Jubelly Marcela; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652603

A critical path to fiscal federalism : policy imperatives for the NFC Award remake

Khalid, Mahmood; Ahmad, Iftikhar; Iqbal, Nasir - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016083718

The legacy of rebel taxation on postconflict fiscal capacity

Petro, Andrea Arroyo; Bove, Vincenzo; Di Salvatore, Jessica - 2025

Civil wars often erode state sovereignty, as institutions are replaced or co-opted by armed groups that establish informal governance structures. Among these, rebel taxation emerges as a key tool for financing wartime activities and administering territories. We explore whether rebel taxation...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015486039

Macroeconomic impact of tax changes : the case of Greece from 1974 to 2018

Asimakopoulos, Panagiotis - 2025

We adopted an empirical approach to capture the macroeconomic impact of tax changes for the examined period from 1974 to 2018. It is generally accepted that vector autoregression model (VAR) has proven useful for describing the dynamic interrelationships of multivariate series. Our empirical...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015202681

The limits to federal firearms taxation

Eisenhauer, Joseph G. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633842

How important are commodity terms of trade shocks in explaining government tax revenue fluctuations? : evidence from Ethiopia

Nuru, Naser Yenus - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015324473

Salience and the Elasticity of Taxable Income : Evidence from Top-bracket Tax Reforms

Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael G. - 2026

We estimate heterogeneous responses to top-bracket tax reforms using a triple-difference design that exploits variation in tax rate changes and the thresholds at which they apply. This strategy identifies behavioral responses even in the presence of unobservable shocks to the income...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593806

Crossing Borders, Sharing Burdens : Rethinking Taxation and Migration as Fiscal Belonging

Björklund Larsen, Lotta; Oats, Lynne - 2026

Chapter 1 Introduction -- Chapter 2 A Topography of Tax Knowledge -- Chapter 3 From Citizenship to Belonging -- Chapter 4 Facets of Fiscal Belonging -- Chapter 5 Fiscal Culture -- Chapter 6 Reciprocity Thick and Thin -- Chapter 7 Conclusion .

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612140

Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia

2025

This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to quantify the magnitude of the tax gaps and to identify drivers behind the low efficiency of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372438