Search Results - subject_exact:"Tax revenue"

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

The limits to federal firearms taxation

Eisenhauer, Joseph G. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633842

Taxation in the context of high informality : conceptual challenges and evidence from sub-Saharan Africa

Gwaindepi, Abel - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015375138

Linking the shadow economy and clean energy adoption : insights from African countries

Huang, Jianjie; Ketu, Isaac; Takam, Hervé Nenghem; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015674839

Effective mechanisms for raising tax revenues

Kang, Jong Woo; Tolin, Lovely - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423875

Impact of ICT adoption, economic growth, and internet connectivity phases on tax revenue in Tanzania

Kisinga, Grayson; Kessy, Severine; Mkandawile, Mashaka - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423977

Fiscal capacity of German federal states : East-West gap narrows, but rich-poor divide grows

Deuverden, Kristina van - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463753

Drivers of new business creation in the OECD : the role of education and taxation

Afonso, António; Blanco-Arana, M. Carmen; … - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466882

Determinants of value-added tax revenue transfers in municipalities of emerging economies

Abidar, Brahim; Ed-Dafali, Slimane; Kobiyh, Miloudi - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015410936

Forecasting Budgetary Items in Türkiye Using Deep Learning

Aydemir, Altuğ; Çebi, Cem - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015434030

The estimation of excise tax revenues and their incidence across the households in Ethiopia

Alshamleh, Osaid; Jenkins, Glenn P.; Miklyaev, Mikhail - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015405010

The economic impact of project Kuiper's launch partnerships in the EU

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015425572

Shift or share? : anatomy of profit shifting and distributional effects on workers

Aliprandi, Giulia; Chiocchetti, Alice; Francois, Manon; … - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015533841

Tax expenditures and the tax side of the fiscal contract in Tanzania

Chimilila, Cyril; Marere, Michael; Morrissey, Oliver - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015560848

Foreign direct investments, tax revenue, and economic growth in Sub-Saharan Africa : does maximum tax apply?

Kubaje, Thompson Aneyire; Amoasi-Andoh, Richard; … - 2025

Existing literature on economic growth often investigates the effects of foreign direct investments (FDIs) on economic growth while giving little significance to domestic resource mobilization in the form of taxes as a player in economic growth. This study contributes to literature in two unique...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084579

Nicotax : the fiscal and behavioural dynamics of cigarette taxation in Jordan

Abu AlHaj, Sahar; Asab, Noura Abu - 2025

This paper investigates the impact of cigarette taxation on consumption and fiscal outcomes in Jordan, where smoking prevalence is high and reliance on tobacco revenues is substantial. Using quarterly data from 2008-2023 and General-to-Specific Ordinary Least Squares (GTS-OLS) and Vector...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085544

Tax revenue in emerging markets and developing countries : does digital finance matter?

Balengla, Tania M. Azoa; Massil, Joseph Keneck; Noah, … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014631893

Trade openness and fiscal policy in the Democratic Republic of the Congo : does trade policy instrument matter?

Mosunga, Gracia Mokondi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331330

Do fiscal rules enhance states' fiscal capacity?

Nomo Beyala, Bernard Clery - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015474318

Comparative analysis of the implementation of electronic money transfer Levies in Ghana and Nigeria : policies, legal frameworks, and outcomes

Niesten, Hannelore; Amoako, Isaac Kobina; Abdullahi, … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014632084

Tax revenue, capital market performance and foreign direct investment in an emerging economy

Emmanuel, Akpokerere Othuke; Osevwe-Okoroyibo, … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014632350

The impact of risk-based tax audit on tax revenue generation in Ethiopia : a difference-in-differences approach

Kussia, Amanuel; Eshite, Aytenew Endalie - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015460272

Conditions for introducing property tax in China in terms of replacing land sales revenue : models and verification

Choi, Philip - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015443057

Modeling tax revenue determinants : the case of Visegrad Group countries

Đurović Todorović, Jadranka; Đorđević, Marina; … - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014636080

Tax revenue in ASEAN : impact factors and policy recommendations

Men Thi Bui; Ngo Thi Hang; Giang Thi Cam Nguyen; Ha … - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015069412

Emigration and tax revenue

Gu, Yuanyuan; Ayala García, Jhorland - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015552768

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Emigration and tax revenue

Gu, Yuanyuan; Ayala García, Jhorland - 2022

Book / Working Paper

The erosive effect of digital economy on tax revenue : empirical evidence from urban panels in China

Huang, Tianyu; Liao, Liuxi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015556228

Firms' willingness to pay local business tax : the impact of trust and public goods

Giese, Henning; Heinemann-Heile, Vanessa - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015069681

Fintech and tax revenues : does political institution matter?

Vincent, Olusegun; Evans, Olaniyi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015415054

State of forgiveness : cooperation, conciliation, and state formation in Mughal South Asia (1556-1707)

Morshed, Safya - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014486701

A reassessment of discretionary tax policy in the European Union : a cyclically-adjusted approach

Carnazza, Giovanni; Lanterna, Federica; Liberati, Paolo - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014518592

Falling tariffs : implications of globalization-induced tariff reductions on firms, workers, and tax revenues

Strecker, Nora Margot; Thunecke, Georg; Zoller-Rydzek, … - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014525777

The impact of external debt and exchange rate on foreign direct investment in emerging investment markets : new evidence using a PMG-ARDL panel data analysis

Sultana, Munira; Rahman, Md. Hasanur; Zimon, Grzegorz - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015375213

A framework for digitalising tax revenue collection for the informal economic sphere in Zimbabwe

Munjeyi, Edmore; Fourie, Houdine - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015211237

Asymmetric effects of fiscal policy on inflation in Kenya

Jemutai, Judy; Mwito, Moses Mutharime; Joshua, Paul Mugambi - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015211244

The impact of the EU’s generalized system of preferences plus status on companies and fiscal policy of Pakistan: A case of the textile industry

Choudhary, Mazhar Hussain - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471737

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The impact of the EU’s generalized system of preferences plus status on companies and fiscal policy of Pakistan : a case of the textile industry

Choudhary, Mazhar Hussain - 2024

Article

The impact of the EU’s generalized system of preferences plus status on companies and fiscal policy of Pakistan : a case of the textile industry

Choudhary, Mazhar Hussain - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015334481

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The impact of the EU’s generalized system of preferences plus status on companies and fiscal policy of Pakistan: A case of the textile industry

Choudhary, Mazhar Hussain - 2024

Article

The shadow economy, mobile phone penetration and tax revenue in Sub-Saharan Africa

Bentum-Ennin, Isaac; Adu, Ebenezer - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015189484

Effects of foreign direct investment and trade openness on tax earnings : a study of selected Sub-Saharan African economies

Omodero, Cordelia Onyinyechi; Yado, Joy Limaro - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015198632

Central bank financial policy mechanism and taxation earning in Sub-Saharan Africa

Omodero, Cordelia Onyinyechi - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015359696

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Central bank financial policy mechanism and taxation earning in Sub-Saharan Africa

Omodero, Cordelia Onyinyechi - 2024

Article

Not just taxes : revenue, economic growth, and inequality in the Caribbean

Reyes-Tagle, Gerardo; Ruprah, Inder S.; Baca … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651711

Remittance rules and the distribution of local tax revenue : evidence after wayfair

Agrawal, David R.; Shybalkina, Iuliia - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330225

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Remittance rules and the distribution of local tax revenue : evidence after wayfair

Agrawal, David R.; Shybalkina, Iuliia - 2024

Book / Working Paper

Measuring the sectoral VAT gap in Bulgaria : estimates and its drivers

Dybka, Piotr; Bartha, Stanisław; Komisarska, Anna; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618470

Connectivity between Electronic Services, Taxpayers' Support and Tax Administration Performance

Okoh, Umale; Jehu, Philip; Alkali, Mohammed Yusuf - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014535195

Modeling transfers of tariff revenue to firms within a multi-stage partial equilibrium model

Phillips, Paul - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562201

The tax revenue implication of trade liberalisation in sub-Saharan Africa : some new evidence

Kassim, Olanrewaju - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015136099

Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioral Responses to Georgia’s Large Taxpayer Office

Atsebi, Jean-Marc - 2026

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612597

Tax revenue mobilization and institutional quality in sub-Saharan Africa : an empirical investigation

Bah, Mamadou - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015153013

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

The state capacity ceiling on tax rates : evidence from randomized tax abatements in the DRC

Bergeron, Augustin; Tourek, Gabriel; Weigel, Jonathan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015048027

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The State Capacity Ceiling on Tax Rates : Evidence from Randomized Tax Abatements in the DRC

Bergeron, Augustin; Tourek, Gabriel Z.; Weigel, Jonathan - 2023

Book / Working Paper

The state capacity ceiling on tax rates : evidence from randomized tax abatements in the DRC

Bergeron, Augustin; Tourek, Gabriel; Weigel, Jonathan - 2021

Book / Working Paper