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...

Even now, 35 years after German unification, the economic power and fiscal capacity of the eastern German federal states remain below average. In Germany's system of fiscal federalism, this leads to substantial financial transfers, a fact that repeatedly triggers political debate. Thereby, the...

The main aim of this paper is to empirically assess the impact of education and tax revenue onfostering new business creation in the OECD countries. To this end, we employ fixed effects and random effects models using panel data from 2006 to 2022, incorporating alternative conditions. Results...

This paper aims to test the hypothesis of the existence of significant tax competition between communes, which mainly concerns the share of value-added tax (VAT) proceeds, by exploring the system for allocating intergovernmental transfers in Morocco and analyzing the determinants of VAT...

How well raising tax rates can succeed for an economy intent on increasing tax revenue and narrowing the tax-to-GDP-ratio gap with other economies depends on its ability to meet certain conditions. This paper investigates these conditions and demonstrates that expanding the tax base as a...

Despite improvements since the 1990s, domestic revenue mobilization remains a challenge in sub-Saharan Africa (SSA), and there is a recognized need to increase tax revenue as a share of GDP. Tanzania is no exception; although the tax/GDP ratio increased from 8% in the early 1990s to about 11% by...

Using exhaustive microdata on the worldwide activity of multinational firms from Country-by-Country Reports linked to employer-employee data, we study how profit shifting affects workers' earnings. We estimate that large French multinationals shift 19% of their foreign profits annually to...

The primary goal of this research is to examine the impact of external debt, exchange rates, economic growth inflation and tax revenue on foreign direct investment (FDI) in the Next-11 (N-11) countries where tax revenue used as a control variable. FDI plays an important role in boosting economic...

A strong monetary policy is critical to the overall health of an economy. Again, funding availability for firms is crucial and acts as a spur for well-designed monetary policy. The implications are far-reaching and have an impact on government revenue collection, which helps to enhance social...

The paper proposes a novel framework for digitalising tax revenue for the Zimbabwe's informal economic sphere. The study addresses the pressing chalelnge of informal economy taxation, indetifying the absence of a modern (or contemporary) tax framework as a critical catalyst for this study. The...

This study investigates the asymmetric effects of fiscal policy on inflation (INF) in Kenya using data for the period from 1991 to 2021. The study differs from previous studies by applying the non-linear autoregressive distributed lag (NARDL) modeling to capture asymmetric dynamics. The study...

Every economy's prosperity is determined by the quantity of tax income it receives. Over the years, studies have demonstrated that inflows from foreign investments and openness to international trade are important contributors to a country's tax income. Based on this assumption, this study seeks...

This paper's main goal is to evaluate the before and after effects of EU's GSP plus on Pakistani company's tax payment of textile sector and suggesting the Fiscal policy. In fact, the study address what effect does the Generalized System of Preferences (GSP) plus Status of the EU have on the...

This article provides panel data estimations of the tax revenue determinants in VG (Visegrad Group) countries (the Czech Republic, Hungary, Poland, and Slovakia) for the period 1994-2023. The aim of this research was to determine how the macroeconomic determinants affect the tax revenues in the...

Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward firm-based remittance rules for remote purchases occurred gradually after South Dakota v. Wayfair. Using comprehensive and high-frequency local sales tax revenue data, we show...

Rising globalization has exerted a downward pressure on global tariffs, thereby eroding tariff revenues in developing nations. We analyse how gains from lowering import tariffs are distributed within the firm and the corresponding tax (base) implications. First, we study the effect of tariff...

Purpose: The paper aims to identify the factors that impact the budget revenues of countries in ASEAN economies. Design/methodology/approach: The paper applies fixed effect and random effect models on a 25-year database of ASEAN economies from 1991 to 2020. Findings: The research reveals that...

This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small- and medium-sized firms, we find that...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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....

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...