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Year of publication
Subject
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Steuereinnahmen 4,250 Tax revenue 4,122 Öffentliche Einnahmen 613 Public revenue 606 Theorie 477 Theory 472 Steuerpolitik 461 Tax policy 441 USA 416 United States 409 Steuerreform 408 Deutschland 400 Tax reform 391 Germany 361 Einkommensteuer 354 Income tax 342 Steuerstatistik 330 Umsatzsteuer 327 Tax statistics 323 Sales tax 320 OECD-Staaten 312 OECD countries 307 Besteuerungsverfahren 233 Taxation procedure 230 EU-Staaten 229 EU countries 223 Öffentliche Ausgaben 212 Finanzpolitik 207 Public expenditure 206 Fiscal policy 200 Steuerwirkung 199 Schätzung 197 Estimation 196 Tax effects 192 Entwicklungsländer 190 Developing countries 188 Lateinamerika 180 Latin America 179 Unternehmensbesteuerung 162 Welt 161
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Online availability
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Free 1,484 Undetermined 997
Type of publication
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Book / Working Paper 2,434 Article 1,780 Journal 36
Type of publication (narrower categories)
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Article in journal 1,518 Aufsatz in Zeitschrift 1,518 Graue Literatur 1,045 Non-commercial literature 1,045 Working Paper 833 Arbeitspapier 800 Aufsatz im Buch 214 Book section 214 Amtsdruckschrift 88 Government document 88 Hochschulschrift 69 Thesis 53 Article 45 Statistik 37 Collection of articles of several authors 34 Sammelwerk 34 Statistics 34 Conference paper 17 Konferenzbeitrag 17 Advisory report 15 Gutachten 15 Research Report 14 Case study 13 Collection of articles written by one author 13 Fallstudie 13 Sammlung 13 Aufsatzsammlung 11 Konferenzschrift 11 Bibliografie enthalten 10 Bibliography included 10 Amtliche Publikation 8 Conference proceedings 7 Glossar enthalten 5 Glossary included 5 No longer published / No longer aquired 5 Bibliografie 3 Handbook 3 Handbuch 3 Mehrbändiges Werk 3 Multi-volume publication 3
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Language
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English 3,664 German 451 French 38 Spanish 36 Russian 27 Polish 9 Portuguese 8 Italian 6 Hungarian 4 Swedish 4 Ukrainian 3 Undetermined 3 Czech 2 Dutch 2 Slovak 2 Finnish 1 Croatian 1 Slovenian 1 Serbian 1
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Author
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Creedy, John 43 Gemmell, Norman 30 Bach, Stefan 29 Fuest, Clemens 22 Aizenman, Joshua 19 Auerbach, Alan J. 19 Boss, Alfred 19 Gnangnon, Sèna Kimm 18 Jinjarak, Yothin 18 Slemrod, Joel 18 Crivelli, Ernesto 17 Gordon, Roger H. 16 Gupta, Sanjeev 16 Alm, James 15 Breuer, Christian 15 Schulmeister, Stephan 14 Steiner, Viktor 14 Broer, Michael 13 Keen, Michael 13 Martinez-Vazquez, Jorge 13 Mukherjee, Sacchidananda 13 Tanzi, Vito 12 Wallace, Sally 12 Feldstein, Martin S. 11 Gebhardt, Heinz 11 Park, Donghyun 11 Saez, Emmanuel 11 Beznoska, Martin 10 Bird, Richard M. 10 Bork, Christhart 10 Dwenger, Nadja 10 Haughwout, Andrew 10 Kawano, Laura 10 Mansour, Mario 10 Müller, Heiko 10 Parsche, Rüdiger 10 Singhal, Monica 10 Yoshino, Naoyuki 10 Beetsma, Roel 9 Brun, Jean-François 9
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Institution
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OECD 567 National Bureau of Economic Research 63 Österreichisches Institut für Wirtschaftsforschung 11 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 9 International Centre for Tax and Development 9 World Bank Group 7 OECD / Development Centre 6 Deutsches Institut für Wirtschaftsforschung 5 Internationaler Währungsfonds 5 National Institute of Public Finance and Policy <Delhi> 5 Europäische Kommission / Generaldirektion Steuern und Zollunion 4 Institut für Weltwirtschaft 4 USA / Bureau of the Census 4 USA / Congress / House of Representatives / Committee on Ways and Means 4 World Bank 4 Zentrum für Europäische Wirtschaftsforschung 4 Asian Development Bank 3 Australian National University / National Centre for Development Studies 3 Ifo Institut 3 Ifo-Institut für Wirtschaftsforschung 3 Institute for Fiscal Studies 3 Internationaler Währungsfonds / Fiscal Affairs Department 3 Polski Instytut Ekonomiczny 3 Spanien / Dirección General de Tributos 3 Stiftung Familienunternehmen 3 USA / Congress / Senate / Committee on Finance 3 Urban Institute <Washington, DC> 3 African Economic Research Consortium 2 African Tax Administration Forum 2 Eidgenössische Steuerverwaltung 2 Frankreich 2 Harvard Law School / International Tax Program 2 Institut für Weltwirtschaft / Abteilung Konjunktur 2 International Growth Centre <London> 2 Kalifornien / State Board of Equalization 2 Liechtenstein / Amt für Statistik 2 Liechtenstein / Amt für Volkswirtschaft 2 Mauritius / Revenue Authority 2 Nationalekonomiska Institutionen <Lund> 2 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 2
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Published in...
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OECD Tax Statistics 537 NBER working paper series 62 National tax journal 62 Working paper / National Bureau of Economic Research, Inc. 57 NBER Working Paper 51 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 47 Working paper / World Institute for Development Economics Research 39 CESifo working papers 33 International tax and public finance 33 Public finance review : PFR 33 Working paper 31 Public budgeting & finance 30 IMF working papers 28 Discussion paper / Centre for Economic Policy Research 26 IMF Working Paper 26 IMF working paper 23 Ifo-Schnelldienst 20 Wirtschaftsdienst 20 Working papers / National Institute of Public Finance and Policy 20 Journal of public economics 18 Economic modelling 17 Policy research working paper : WPS 16 Applied economics letters 15 World Bank E-Library Archive 15 Applied economics 14 CESifo Working Paper Series 13 Accounting and taxation review : A&TR 12 Etudes et documents / Centre d'Etudes et de Recherches sur le Développement International 12 IMF country report 12 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 11 European research studies 11 FinanzArchiv : public finance analysis 11 Working paper / International Studies Program, Georgia State University 11 Working papers 11 DIW Wochenbericht 10 Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie 10 Technical notes and manuals / International Monetary Fund 10 Wirtschaft und Statistik : WISTA 10 World development : the multi-disciplinary international journal devoted to the study and promotion of world development 10 ifo Schnelldienst 10
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Source
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ECONIS (ZBW) 4,146 EconStor 92 USB Cologne (EcoSocSci) 4 USB Cologne (business full texts) 3 RePEc 3 OLC EcoSci 2
Showing 1 - 50 of 4,250
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Estimating tax gaps in Zambia : a bottom-up approach based on audit assessments
Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023
Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...
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Online shopping can redistribute local tax revenue from urban to rural America
Agrawal, David R.; Shybalkina, Iuliia - 2023
What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock to online shopping and hand-collected high-frequency data on local sales tax revenue, we document an important shift in the state and local public finance landscape. As...
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Can the acceptance of a carbon tax be increased? : the effect of tax revenue recycling and redistribution among households and companies
Dugstad, Anders; Grimsrud, Kristine M.; Lindhjem, Henrik - 2023
Effective carbon taxation is essential to achieving the green transition. However, there is typically stiff opposition to carbon taxation due to perceived or actual adverse equity and other impacts. Hence, a better understanding of which factors, including the use of tax revenue, can increase...
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Cost-benefit analysis of spillover tax revenues of high-speed rail in Taipei, China
Yoshino, Naoyuki; Xu, Kai; Agarwal, Deepanshu; … - 2023
This paper introduces the concept of spillover tax revenues, which are also known as "indirect" or "secondary revenues," or "externality effects." Based on a case study of high-speed rail in Taipei,China, the spillover tax revenues are identified using the regional tax data through a DID...
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The cost of business subsidies in Canada
Hill, Tegan; Emes, Joel - 2023
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Emissions and our tax forecasts
Todd, Alison; Taylor, Karen; Gardiner, Laura - 2023
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Biontechs Steuerbooster und seine Nebenwirkungen auf das Finanzgefüge
Weiß, Reinhold; Kanzler, Kristof; Fiesel, Robert - In: Wirtschaftsdienst 102 (2022) 2, pp. 114-122
Der Mainzer Impfstoffhersteller Biontech hatte 2021 eine glänzende Geschäftsentwicklung, die zu einem sprunghaften Anstieg der rheinland-pfälzischen Steuereinnahmen geführt hat. Damit gehört das seit jeher finanzschwache Land Rheinland-Pfalz plötzlich zu den finanzstärksten Bundesländern...
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How did increasing the state pension age from 65 to 66 affect household incomes?
Cribb, Jonathan; O'Brien, Laurence - 2022
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Who profits from windfalls in oil tax revenue? : inequality, protests, and the role of corruption
Alexeev, Michael V.; Zakharov, Nikita - 2022
We investigate the relationship between oil windfalls and income inequality using the subnational data of one of the resource-richest and most unequal countries in the world - Russia. While previous literature produced contradictory findings due to the use of an aggregate measure of oil rents...
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The dynamics of domestic revenue mobilization across four decades
Oppel, Annalena; McNabb, Kyle; Chachu, Daniel Ofoe - 2022
We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods from 1985 up to the most recent available year...
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Tax revenue management and reform in the digital era in developing and developed countries
Martinez-Vazquez, Jorge; Sanz-Arcega, Eduardo; … - 2022
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Mind the Gap! : the (unexpected) impact of COVID-19 pandemic on VAT revenue in Italy
Berardini, Francesco; Renzi, Fabrizio - 2022
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Does the adoption of peer-to-government mobile payments improve tax revenue mobilization in developing countries?
Wandaogo, Abdoul-Akim; Sawadogo, Fayçal; Lastunen, Jesse - 2022
Developing countries need to raise sufficient tax revenue to finance development. Revenue mobilization is often hampered by limited tax compliance, weak institutions, and technical problems with tax collection. One solution to these challenges is person-to-government (P2G) mobile phone payments,...
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Are tax revenue elasticities consistent with a balanced government budget? : an analysis and implications for six CEE countries
Pattichis, Charalambos - In: Economics and Business Letters : EBL 11 (2022) 1, pp. 33-40
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The macroeconomic implications of financing investments with climate-related fiscal revenues
Van Hummelen, Stijn; Alexandri, Eva; Kiss-Dobronyi, Bence; … - Europäische Kommission / Generaldirektion Energie / … - 2022
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The VAT treatment of the platform economy
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - Europäische Kommission / Generaldirektion Steuern und … - 2022
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Albania : technical assisstance report : tax policy reform options for the MTRS
Internationaler Währungsfonds - 2022
Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest...
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Analysis of state budgets 2022-23 of major states in India
Mukherjee, Sacchidananda - 2022
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Revenue assessment of goods and services tax (GST) in India
Mukherjee, Sacchidananda - 2022
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How did increasing the state pension age from 65 to 66 affect household incomes?
Cribb, Jonathan; O'Brien, Laurence - 2022
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Tax and governance in the context of scarce revenues : inefficient tax collection and its implications in rural West Africa
Beach, Rachel; Boogaard, Vanessa van den - 2022
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Estimating the effect of trade facilitation implementation on trade misinvoicing-based illicit financial flows and tax revenue in Asia and the Pacific
Kravchenko, Alexey; Duval, Yann - 2022
Trade misinvoicing occurs when price, quantity or description of internationally traded goods is purposefully misrepresented for pecuniary gain. It is one type of illicit financial flows (IFFs), and combating IFFs has been explicitly included in the Sustainable Development Goals. Most literature...
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Sustainable mobilisation of tax revenues to enhance economic growth in Sub-Saharan Africa : challenges, opportunities, and possible areas of reform
Mpofu, Favourate Y. - In: International Journal of Research in Business and … 11 (2022) 9, pp. 222-233
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Determinants of the VAT gap in EU member states from 2000 to 2016
Kelm, Robert - In: Central European journal of economic modelling and … 14 (2022) 4, pp. 351-379
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From taxation to fighting for the nation : historical fiscal capacity and military draft evasion during WWI
Bagnato, Luca - 2022
Do strong states affect the culture and actions of their citizens in a persistent way? And if so, can the capacity to tax, by itself, have a role in driving this effect? I study how the historical capacity of a state to collect taxes affects the decision of citizens to evade the mandatory...
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Does historical fiscal capacity leave a long-lasting legacy? : evidence from TV tax evasion
Bagnato, Luca - 2022
In this paper I study whether citizens' tax morale (and, more broadly, citizens' attitudes towards the state) can be affected by past institutions, focusing on the role of historical fiscal capacity. Exploiting the features of the tax collection system of a pre-unification state in XIX Century...
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Investigating the dynamic nexus between non-oil taxes and economic growth in Nigeria : an ARDL approach
Oghuma, Richard Iyere; Eluyela, Damilola Felix; Iyoha, … - In: International Journal of Energy Economics and Policy : IJEEP 12 (2022) 5, pp. 498-504
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Investigating the relationship between tax rates and tax revenues in the euro erea : the effect of the shadow economy
Ntertsou, Dimitra; Liapis, Konstantinos - In: European research studies 25 (2022) 4, pp. 49-62
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The excess profits during Covid-19 and their tax revenue potential
Dubinina, Evgeniya; Garcia-Bernardo, Javier; Janský, Petr - 2022
The COVID-19 pandemic has affected most companies' profits negatively, but other companies did exceptionally well, recording excess profits during the pandemic. In this paper we estimate the scale of these excess profits, their determinants, and the revenue potential of excess profits tax. To...
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Value-added tax, revenue generation and economic growth in Nigeria
Odu, Victor C. - In: Accounting and taxation review : A&TR 6 (2022) 1, pp. 10-28
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Corruption, shadow economy, FDI, and tax revenue in BRICS : a Bayesian approach
Van Diep Nguyen; Duong Tien Ha My - In: Montenegrin journal of economics 18 (2022) 2, pp. 85-94
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The fiscal capacity of local government versus government expenditure, and its impact on eliminating interregional social inequalities in Poland
Gałecka, Małgorzata; Patrzałek, Leszek; Kuropka, Ireneusz - In: Region : the journal of ERSA 9 (2022) 1, pp. 51-67
Social inequalities are a significant challenge in developing countries. Therefore, they should be treated as a leading priority in boosting socio-economic development. Such inequalities are a growing challenge for Poland. It is believed that social inequalities are behind Poland's relatively...
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VAT revenues in 2008-2020 : trends and challenges of Covid-19
Dziemianowicz, Ryta; Budlewska, Renata - In: Ekonomia i prawo 21 (2022) 1, pp. 85-102
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Tax revenue : swifter recovery during the coronavirus pandemic than during the global financial crisis
Deuverden, Kristina van - In: DIW weekly report : economy, politics, science : a … 12 (2022) 11, pp. 77-84
Although economic growth continued to be lukewarm in 2021, tax revenue increased significantly, even exceeding the pre-crisis level despite economic policy measures associated with revenue losses. During the 2008-2011 global financial crisis, tax revenue followed a different path: Its recovery...
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Biontechs Steuerbooster und seine Nebenwirkungen auf das Finanzgefüge
Weiß, Reinhold; Kanzler, Kristof; Fiesel, Robert - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 102 (2022) 2, pp. 114-122
Der Mainzer Impfstoffhersteller Biontech hatte 2021 eine glänzende Geschäftsentwicklung, die zu einem sprunghaften Anstieg der rheinland-pfälzischen Steuereinnahmen geführt hat. Damit gehört das seit jeher finanzschwache Land Rheinland-Pfalz plötzlich zu den finanzstärksten Bundesländern...
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How to redistribute the revenues from climate policy? : a dynamic perspective with financially constrained households
Eydam, Ulrich; Diluiso, Francesca - 2022
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Buoyant or sinking? Tax revenue performance and prospects in developing Asia
Hill, Samuel; Jinjarak, Yothin; Park, Donghyun - 2022
How did developing Asian economies perform with respect to tax revenue mobilization before and during the coronavirus disease (COVID-19) pandemic? An analysis of data from developing Asia suggests that both short-run and long-run tax buoyancies, a measure of how tax revenue responds to gross...
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The fiscal state in Africa : evidence from a century of growth
Albers, Thilo N. H.; Jerven, Morten; Suesse, Marvin - 2022
What is the level of state capacity in developing countries today, and what have been its drivers over the past century? We construct a comprehensive new dataset of tax and revenue collection for 46 African polities from 1900 to 2015. Descriptive analysis shows that many polities in Africa have...
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How to increase local revenue in bulgaria : mission (im)possible?
Kalcheva, Desislava Zheleva - In: The review of economic and business studies : REBS 15 (2022) 1, pp. 101-121
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VAT gap determinants in the European Union and Poland
Pluskota, Anna - In: Ekonomia i prawo 21 (2022) 3, pp. 623-633
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Attaining Sustainable Development Goals (SDGs) : new evidence on foreign aid and the "bundling" of domestic revenue mobilization in sub-Saharan Africa
Folarin, Oludele; Raifu, Isiaka Akande - 2022
With the global sustainable development goals, it has become imperative for developing countries, especially sub-Saharan African countries, to think inward on ways to increase domestically mobilized revenue. The recovery of the global economy within the last few years has increased foreign...
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Priorities for strengthening key revenue sources in Asia
Gupta, Sanjeev; Jalles, João Tovar - 2022
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Impact of revenues from oil and non-oil sectors on the economic growth of Azerbaijan
Huseynli, Nigar - In: International Journal of Energy Economics and Policy : IJEEP 12 (2022) 5, pp. 31-35
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Domestic revenue mobilization and informality : challenges and opportunities for sub-Saharan Africa
Gwaindepi, Abel - 2022
Effective domestic revenue mobilization has gained renewed urgency, especially in the light of the need to recover from the COVID-19 pandemic. In taxation debates, the 'informal sectors' have hitherto been assumed to be a part of the problem and implicitly mistaken for lucrative tax bases....
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Revenue losses from corporate tax avoidance : estimations from the UNU-WIDER Government Revenue Dataset
Chiari, Alessandro - 2022
Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low-income countries. Two studies published in 2016 and 2018 have proven this correlation using data from 2013. In this paper, I use the most recent version of the UNU-WIDER Government Revenue...
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A fiscal approach to the social contract in subSaharan African countries : looking for opportunities to strengthen trust in government and tax compliance by analysing citizens' per...
Nichelatti, Enrico; Hiilamo, Heikki - 2022
The COVID-19 pandemic showed that many developing countries could not respond effectively to crises due to their limited capacity to diversify their social protection responses. Social protection systems depend mainly on government tax revenue capacity. Raising domestic revenue still represents...
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Aid, taxes, and government spending : a heterogeneous co-integrated panel analysis
Tagem, Abrams M. E. - 2022
A substantial amount of aid to developing countries is given to the government, or goes through the budget, meaning it should have an impact on government fiscal behaviour (particularly on government spending). The few existing empirical studies on the effects of aid on government spending...
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Does aid fragmentation affect tax revenue dynamics in developing countries? : observations with new tax data
Compaoré, Ali; Tagem, Abrams M. E. - 2022
There exists a burgeoning empirical literature on the impact of aid fragmentation on development outcomes in aid-receiving countries, with it being widely recognized that aid fragmentation is deleterious. This paper adds to the existing literature by estimating the impact of aid fragmentation on...
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Fiscal consequences of corporate tax avoidance
Bilicka, Katarzyna; Dubinina, Evgeniya; Janský, Petr - 2022
Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues. In this paper we study the consequences of multinational tax avoidance for the structure of government tax...
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Emigration and tax revenue
Gu, Yuanyuan; Ayala García, Jhorland - 2022
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