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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614271

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614852

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614881

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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652108

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Competitiveness of the tax system and economic growth

Christl, Michael; Köppl-Turyna, Monika - 2026

Book / Working Paper

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

Coates, Dermot P.; Lawless, Martina - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015647076

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://www.econbiz.de, 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

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

2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651424

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633296

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://www.econbiz.de, 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

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

Sonnerfeldt, Amanda - 2026

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484699

Taxation in the Middle East and North Africa : prospects and possibilities

2026

Countries in the Middle East and North Africa (MENA) region are varied in their political systems and geography—factors that have shaped their economic development and tax policy choices. This diversity means that taxation must be tailored to local factors and constraints. This book surveys...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613350

Uganda : UGAMOD v3.0 : 2018-2025

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668023

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

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668041

Egypt : EGYMOD v1.0 : 2019-2025

Bahbah, Mostafa - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668042

Zanzibar : ZANMOD v1.3 : 2019-2025

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668043

Mozambique : MOZMOD v4.0 : 2015-2025

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668044

Rwanda : RWAMOD v2.0 : 2017-2025

Rwagasana, Christian Shema; Lastunen, Jesse - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668045

Bolivia : BOLMOD v3.1 : 2019-2025

Arancibia Romero, Cristina; Macas Romero, David - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667993

Ghana : GHAMOD v2.9 : 2013-2025

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667994

Ecuador : ECUAMOD v5.1 : 2011-2025

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667996

Peru : PERUMOD v4.1 : 2019-2025

Torres, Javier; Chang, Rodrigo - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667997

Colombia : COLMOD v6.0 : 2019-2025

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668024

Ethiopia : ETMOD v4.1 : 2019-2025

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668037

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015670232

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668565

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015676441

Verbesserung der Erwerbsanreize im Transfersystem

Blömer, Maximilian Joseph; Peichl, Andreas - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339575

Reform des Steuer- und Transfersystems

Blömer, Maximilian Joseph; Fuest, Clemens; Neumeier, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339580

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654474

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015486039

Reassignment and the power to tax in a federal state : Canada, 1867-2024

Winer, Stanley L. - 2025 - Revised, February 4, 2025

Although reassignment of policy instruments among governments in many federations is a recurring event, there is no widely accepted, positive model of the phenomenon. This stands in contrast to the well established body of work on the normative theory of the efficient federal assignment. In this...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015203032

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Reassignment and the power to tax in a federal state : Canada, 1867-2024

Winer, Stanley L. - 2024

Book / Working Paper

The unintended consequences of tax code complexity

Kastoryano, Stephen - 2025

This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing announcement in 2005 triggered large increases in declared...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015206811

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373765

Monetary work-incentives within the Austrian tax and benefit system

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333777

Assessing the role of tax-benefit systems in reducing the gender income gap in Latin America

Deza, María Cecilia; Dondo, Mariana; Jara, H. Xavier; … - 2025

This paper aims to assess the extent to which cash transfers, direct taxes, and social contributions help to reduce gender income inequalities in seven Latin American countries: Argentina, Bolivia, Colombia, Ecuador, Mexico, Peru, and Uruguay. We apply microsimulation techniques to household...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015179657

The international tax consequences of President Trump : tax sovereignty or subjugation?

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359112

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

Gerritsen, Aart - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394859

Optimal dual-regime business tax systems

Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael; … - 2025

Dual-regime business tax systems typically subject smaller firms to an output (turnover) tax and larger firms to a profit (corporate) tax. Despite their prevalence, there is little formal analysis of their optimal design. This paper addresses this gap by developing a theoretical framework to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015420881

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Optimal Dual-Regime Business Tax Systems

Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael; … - 2025

Book / Working Paper

Do civil wars shape citizens' attitudes towards taxation? : micro-level evidence from Africa

Belmonte, Alessandro; Bove, Vincenzo; Di Salvatore, Jessica - 2025

Can the exposure to civil war make people more motivated to pay taxes and (re)build the state? Our project examines this question in the context of Africa, a region where civil wars have frequently undermined state capacity. We move from the popular Tillian view of war-making as state-making to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463554

Income taxation across countries

Qiu, Xincheng; Russo, Nicolò - 2025

This paper examines income tax systems in over thirty countries over the past forty years using microdata from the Luxembourg Income Study. We show that income tax systems worldwide are well approximated by a two-parameter log-linear effective tax function. We provide country- and year-specific...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466022

OECD pillar two compliance costs : a quantitative assessment for EU-headquartered groups

Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph - 2025

This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational enterprises headquartered in the European Union. Collecting data from chief financial officers and heads of finance or tax departments, we estimate compliance cost determinants and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015473602

"Are you willing to pay?" : war and citizens' readiness to pay tax : the case of Ukraine

Daniels, Lesley-Ann; Wietzke, Frank Borge - 2025

Bellicose theories of state-building suggest that wars enable the emergence of strong states via the mechanism of increased war-time fiscal capacities. We explore the hitherto littleanalysed micro-level foundations of this claim. Does the experience of war increase public support for higher...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015451761

Should Tax Be King? The Debate over Tax Priority in Insolvency

Aw, Irving - 2025

Countries differ in their approaches to the treatment of tax claims in insolvency. Historically, most countries have granted priority to tax claims. In the late 20th century, however, some countries abolished or reduced tax priorities at the same time that sweeping insolvency reforms were...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015451917

Annual report on taxation 2025 : review of taxation policies in the EU Member States

2025 - 1st edition

The 2025 Annual Report on Taxation (ART) describes the state of play of taxation in the European Union (EU) Member States. The report starts with providing the macroeconomic outlook and the challenges posed by an ageing population. Then it assesses recent developments of the tax mix to inform...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453050

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Annual report on taxation 2025 : review of taxation policies in the EU Member States

2025 - 1st edition

Edition: 1st edition

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://www.econbiz.de, 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

Who Bears the Burden of Fuel Taxation in Latin America and the Caribbean Countries?

2025

This study explores the short-term welfare and distributive effects of selected fuel tax and subsidy reforms in six countries in the Latin America and Caribbean (LAC) region that are aimed at promoting the transformation of energy systems and have the potential to generate much-needed fiscal...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454275

Evolution of Greek tax system

Asimakopoulos, Panagiotis - 2025

The aim of this paper is to provide a legal documentation that is conducted under a thorough review of tax legislation and create a dataset, consisting of 120 laws that brought significant changes in the vast majority of categories of taxes in Greece from 1974 to 2018. It is noteworthy that a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413539

From joint to individual : the distributional and labour supply effect of tax individualisation in Ireland

Doorley, Karina; Simon, Agathe; Tuda, Dora - 2025

This paper evaluates the redistributive and labour supply effects of transitioning from a joint to a fully individualised income tax system in Ireland. The current Irish tax system, which remains partially joint since the early 2000's, provides a financial advantage to married couples by...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015437889