Search Results - subject_exact:"Steuerverfassung"

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

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

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

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

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

Coates, Dermot P.; Lawless, Martina - 2026

Persistent link: https://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://ebvufind01.dmz1.zbw.eu/10015669768

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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://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://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://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://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

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

Egypt : EGYMOD v1.0 : 2019-2025

Bahbah, Mostafa - 2026

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

Zanzibar : ZANMOD v1.3 : 2019-2025

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

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

Mozambique : MOZMOD v4.0 : 2015-2025

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

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

Rwanda : RWAMOD v2.0 : 2017-2025

Rwagasana, Christian Shema; Lastunen, Jesse - 2026

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

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

Ecuador : ECUAMOD v5.1 : 2011-2025

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

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

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

Ethiopia : ETMOD v4.1 : 2019-2025

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

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

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

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

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

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

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://ebvufind01.dmz1.zbw.eu/10015613350

Health Taxes in the Middle East and North Africa Region

Blecher, Evan; Ozer, Ceren - 2026

Tobacco, alcohol, and sugar-sweetened beverages (SSBs) are significant and increasing contributors to premature mortality and morbidity in the Middle East and North Africa (MENA) region. Health taxes are excise taxes applied to tobacco, alcohol, and SSBs that correct for the negative...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069825

Tax structure and public sector efficiency : new evidence for developing countries

Menescal, Lucas; Alves, José - 2026

This paper investigates how tax structure compositions influence public sector efficiency on developing countries using a combined framework of data envelopment analysis (DEA), instrumental-variable estimation and dynamic productivity analysis based on the Malmquist index. We first construct...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070252

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Tax structure and public sector efficiency : new evidence for developing countries

Menescal, Lucas; Alves, José - 2023

Book / Working Paper

Viva simplicity! The role of tax advisory services in a simple tax system : evidence from South Africa

Riedel, Nadine; Sicking, Franziska; Zinke, Ida - 2026

This paper examines the role of professional tax advisors in a personal income tax system characterized by relatively low complexity. Using population-wide administrative data from South Africa and a matched difference-in-differences design, we estimate the causal effect of using a tax advisor...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064412

Steuerliche Gestaltungsspielräume und ihre ungleiche Verteilung im bestehenden österreichischen Steuersystem : eine normative Untersuchung zum Gedanken möglicher "Reichenbegünstigungen" im nationalen Steuerrecht

Bräumann, Peter; Kofler, Georg; Tumpel, Michael - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016071240

Det svenska skattesystemet : en översyn

Odeberg, Elinor; Österlund, Vilgot - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016074080

Tax Potential in North Macedonia

Xiao, Yuan - 2026

This paper assesses North Macedonia’s tax potential and reform options to support fiscal consolidation and create space for rising long-term spending pressures. Tax revenue remains the lowest in the region, reflecting low statutory rates, extensive tax expenditures, weak tax efficiency, and a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087607

Republic of Serbia : Building A Framework for Tax Expenditures Reporting

Mansour, Mario - 2026

This technical assistance report responds to the Republic of Serbia’s request for a comprehensive framework to report tax expenditures across the personal income tax (PIT), corporate income tax (CIT), and value-added tax (VAT). It defines benchmark tax systems for these three major taxes,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087940

Strengthening tax systems to finance more productive, inclusive and sustainable development

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073266

From law to practice : Bhutan's GST rollout and lessons for small digitalising economies

Niesten, Hannelore - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085175

OECD Tax Policy Reviews: Peru 2026

2026

This report examines the key challenges facing Peru's tax system and presents options for reform. It highlights the need to gradually raise Peru's low tax-to-GDP ratio, which has not increased sustainably despite years of economic growth even as expenditure requirements and fiscal pressures...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090795

A survey of the Ghanaian tax system (2026)

Iddrisu, Abdul Malik; Mikloš, Martin; Abrokwah, Edward; … - 2026

Ghana’s economy has been recovering significantly in recent years after a period of severe macro-economic stress between 2020 and 2023 that was characterised by slow growth, rising public debt, high inflation and a sharp depreciation of the local currency. Gross domestic product (GDP) growth...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087395

A survey of the Ethiopian tax system (2025-26)

Seid, Edris Hussein; Waltmann, Ben - 2026

This report describes Ethiopia’s tax system, documents the level and composition of tax revenue, reviews recent reforms and benchmarks Ethiopia’s tax revenue collections against regional peer countries.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016092494

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

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

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://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://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://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://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://ebvufind01.dmz1.zbw.eu/10015179657

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

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015359112