Search Results - subject_exact:"Steuersystem"

Beyond the state, but reinforcing it? : informal tax institutions and state legitimacy in the Democratic Republic of Congo

Boogaard, Vanessa van den; Bokasola, Yannick Lokaya; … - 2026

This paper explores the role of informal taxation in the Democratic Republic of Congo and aims to shed light on informal fiscal realities and the implications of informal tax institutions for governance and state legitimacy. Relying on mixed-methods data from household surveys, interviews, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614271

Colombia's missing fiscal pact : the political and cultural foundations of weak taxation

Fergusson, Leopoldo - 2026

This paper argues that Colombia's taxation problems reflect a deeper political economy equilibrium shaped by extractive institutions, extreme inequality, and cultural norms that favor individual solutions over collective ones. Historical legacies produced a weak and often distrusted state, which...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636745

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Colombia's missing fiscal pact: the political and cultural foundations of weak taxation

Fergusson, Leopoldo - 2025

Book / Working Paper

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

Navigating the digital frontier: the implications of tax technology on systems of expertise and legitimacy in taxation

Sonnerfeldt, Amanda - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484694

Conclusions: a move toward a tax system fit for a digital and global economy

Hansson, Åsa; Wernberg, Joakim - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484699

A taxing inheritance : the state of Britain's inheritance tax system - is reform enough?

Meakin, Rory - 2026

Inheritance tax is levied on the estates of the deceased, including on lifetime gifts made up to seven years prior to death. Roman emperors levied taxes on inheritances, and the British history goes back to the Stamp Act 1694, later modernised by the Finance Act 1894 with the introduction of the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614881

Taxing high-net-worth individuals in Nigeria : challenges and opportunities for policy-makers from a preliminary investigation

Occhiali, Giovanni; Kangave, Jalia; Khan, Hamza Ahmed - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015373765

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

Competitiveness of the tax system and economic growth

Christl, Michael; Köppl-Turyna, Monika - 2026

This paper examines whether the design of a country's tax system matters for economic growth using the Tax Foundation's International Tax Competitiveness Index (ITCI), a composite of more than 40 legislated tax-policy variables spanning corporate, individual income, consumption, property, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643455

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Competitiveness of the tax system and economic growth

Christl, Michael; Köppl-Turyna, Monika - 2026

Book / Working Paper

Monetary work-incentives within the Austrian tax and benefit system

Kucsera, Dénes; Lorenz, Hanno; Nagl, Wolfgang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333777

The role of pro-productivity policies : the experience of Ireland

Coates, Dermot P.; Lawless, Martina - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647076

Income tax evasion and third-party reported consumption and wealth : implications for the optimal tax structure

Gerritsen, Aart - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015394859

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

Dissecting the sinews of power : international trade and the rise of Britain's fiscal-military state : 1689-1823

Dal Bó, Ernesto; Hutková, Karolina; Leucht, Lukas; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453445

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Dissecting the sinews of power : international trade and the rise of Britain's fiscal-military state,1689-1823

Dal Bó, Ernesto; Hutková, Karolina; Leucht, Lukas; … - 2023

Book / Working Paper

Dissecting the Sinews of Power : International Trade and the Rise of Britain's Fiscal-Military State, 1689-1823

Dal Bó, Ernesto; Hutková, Karolina; Leucht, Lukas; … - 2022

Book / Working Paper

Flexible tax regime and corporate M&As in China

Chen, Ruoyu; Wang, Xingyu; Wang, Guoqing; Li, Shuoshi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015462998

Optimizing tax regimes specific to the information and communications technology sector for economic growth and job creation in Africa

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651424

Unemployment and tax design

Hummel, Albert Jan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562601

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Unemployment and tax design

Hummel, Albert Jan - 2021

Book / Working Paper

Unemployment and tax design

Hummel, Albert Jan - 2021

Book / Working Paper

Unemployment and Tax Design

Hummel, Albert Jan - 2021

Book / Working Paper

Unemployment and tax design

Hummel, Albert Jan - 2021

Book / Working Paper

Green EUROMOD: the environmental extension of the EU's tax-benefit microsimulation model

Maier, Sofia; De Poli, Silvia; Klenert, David; Amores, … - 2026

This article introduces Green EUROMOD, the environmental extension of the EU's tax-benefit microsimulation model EUROMOD. It provides a novel framework for evaluating the distributional, environmental, and fiscal impacts of green policy reforms across the 27 EU Member States. The model captures...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633296

Tax us, if you can : a game theoretic approach to the European Union's political impasse on a new corporate tax system

Vicente, Joana Andrade - 2025

In this paper we theoretically analyse the European Union's ongoing political impasse regarding the choice of a single method to allocate multinational enterprises' profits across countries and we find that this strategic situation resembles a coordination game with distributional consequences....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015492222

Uganda : UGAMOD v3.0 : 2018-2025

Barugahara, Tina Kaidu; Ayo, Joseph Okello; Lastunen, Jesse - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668023

Zambia : MicroZAMOD v3.1 : 2010, 2015-25

Kalikeka, Mbewe; Bowa, Jones; Mwiya, Ikabongo; Chilala, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668041

The impact of factor tax structure on firm innovation : evidence from China

Feng, Haibo; Zong, Caixia - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015592621

Egypt : EGYMOD v1.0 : 2019-2025

Bahbah, Mostafa - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668042

Discussion of main policy implications

Pirttilä, Jukka; Jouste, Maria; Kanbur, Ravi; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015622889

Zanzibar : ZANMOD v1.3 : 2019-2025

Hemed, Issa; Ramadhan, Ramadhan M.; Zasova, Anna - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668043

Acceptance of electronic tax system and the contribution of SMEs to tax revenue through the mediation of tax compliance

Inegbedion, Henry Egbezien - 2025

There is no doubt that taxes are critical to the economic well-being of a country. What seems to be unclear is why tax compliance has been a major problem for tax authorities in Nigeria and some other sub-Saharan African states, thereby circumscribing the ability government to actualise its...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626484

Tax complexity and firm tax evasion : a cross-country investigation

Saptono, Prianto Budi; Mahmud, Gustofan; Salleh, Fauzilah; … - 2024

This paper endeavours to investigate whether a complex tax system influences firms' propensity toward tax evasion across countries. To achieve the objectives of this study, we utilised the World Bank Enterprise Survey and the World Bank's Doing Business databases covering more than 46,000...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014636022

Mozambique : MOZMOD v4.0 : 2015-2025

Castigo, Finório; Massuca, Zelito; Zasova, Anna - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668044

Women's voice on redistribution : from gender equality to equalizing taxation

Bozzano, Monica; Profeta, Paola; Puglisi, Riccardo; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014547016

Rwanda : RWAMOD v2.0 : 2017-2025

Rwagasana, Christian Shema; Lastunen, Jesse - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668045

Impacts of the tax system on the cash flow discount model : application of the General Model

Milanesi, Gaston Silverio; Tennina, Maria Agustina - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015107869

Bolivia : BOLMOD v3.1 : 2019-2025

Arancibia Romero, Cristina; Macas Romero, David - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667993

Ghana : GHAMOD v2.9 : 2013-2025

Adu-Ababio, Kwabena; Osei, Robert Darko; Baah, Prince; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667994

A brief insight into the introduction of a new tax regime in India

Ojha, Shalini; Agarwala, Amal Kumar - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015083939

Ecuador : ECUAMOD v5.1 : 2011-2025

Jara, H. Xavier; Martín, Fernando; Montesdeoca, Lourdes; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667996

Tax-benefit systems and the gender gap in income

Doorley, Karina; Keane, Claire - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015084591

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Tax-benefit systems and the gender gap in income

Doorley, Karina; Keane, Claire - 2020

Book / Working Paper

Tax knowledge and tax behaviour of individual taxpayers in South Africa : a scoping review

Matshona, Zanele; Sibanda, Mabutho; Phesa, Masibulele - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015085297

Peru : PERUMOD v4.1 : 2019-2025

Torres, Javier; Chang, Rodrigo - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667997

Colombia : COLMOD v6.0 : 2019-2025

Rodriguez, David; Silva, Johana; Viñas, Mariana - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668024

Optimal taxation for democracies with less than perfect voters : a public choice perspective

Congleton, Roger D. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014486327

General literacy and effective taxation system in Africa

Bekana, Dejene Mamo - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014530214

Ethiopia : ETMOD v4.1 : 2019-2025

Shahir, Adnan A.; Figari, Francesco; Asegehegn, Mulay Weldu - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668037

"The client can get caught out" : tax structure maintainability and the intricacies of tax planning aggressiveness

Mayer, Maryse; Gendron, Yves - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015156993

The emergence of tax-benefit microsimulation models in the Global South : the experience of SAMOD, SOUTHMOD, and EUROMOD-based models for Latin America

Jara, H. Xavier; Gasior, Katrin; Lastunen, Jesse; … - 2026

This paper examines the experience of building and using tax-benefit microsimulation models for countries in the Global South in EUROMOD. The study focuses mainly on three key initiatives: the pioneering SAMOD model, the SOUTHMOD project, and EUROMOD-based models for Latin America. The paper...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670232

Fiscal reform in taxation : what is an optimal taxation system for the Republic of Kosovo?

Gjonlleshaj, Gjon K.; Kamberaj, Altina - 2024

This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation). The Republic of Kosovo is the newest country in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015424149

Assessing Nigeria's alignment with international tax standards : adoption, implementation, relevance and impact

Aren, Marie-Louise - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677551

Determinants of regional asymmetry in inheritance and gift tax in Spain

Cañaveras Perea, Rosa María; Tejada Ponce, Angel; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015405942

Comparing tax and benefit microsimulation models : a guide for analysts in low- and middle-income countries

Abramovsky, Laura; Evans, Martin; Iddrisu, Abdul Malik; … - 2026

Tax and benefit microsimulation models (MSMs) and fiscal incidence analyses (FIAs) are important tools for understanding how fiscal policies affect households across the income distribution. They are used to assess who bears the burden of taxation, who benefits from public spending, and how...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668565

The spillover effect of tax system improvement : the evidence from accounting information quality

Fang, Junxiong; Chen, Ning; He, Huihua; Fu, Qi - 2024

This paper examines whether improvements in a firm's tax system impose positive spillover effects on its accounting system and accounting information quality. Using China's 2014 Tax-paying Credit Rating system, we find that A-rated firms exhibit lower discretionary accruals and improved...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438369

How resilient are EU welfare systems to unemployment shocks? : a stress-testing exercise across 27 member states

Bornukova, Kateryna; Riera Mallol, Gemma - 2026

The capacity of the tax-benefit system to smooth the impact of large economic shocks on household income represents a cornerstone of welfare state performance. In the aftermath of the financial crisis and the Covid-19 pandemic, EU Member States were put under a stress test that resulted in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676441