By employing comparative data, this paper addresses a central question: why is tax collection in Tajikistan lower than in other transitional countries? It presents a comparative analysis of the role of weak institutions and a shadow economy in determining the low level of tax effort measured by...

We estimate the fiscal effect of a global effective minimum tax for Germany, the EU27, and the world. Our results indicate that Germany and - on aggregate - the EU27 would benefit fiscally from a global effective minimum tax. However, the size of the additional tax revenue depends on the design...

I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this end, I develop a theory of entrepreneurship that mimics key facts on the wealth and income distribution in Spain. I find two reforms that raise fiscal pressure in Spain to the...

Do strong states affect the culture and actions of their citizens in a persistent way? And if so, can the capacity to tax, by itself, have a role in driving this effect? I study how the historical capacity of a state to collect taxes affects the decision of citizens to evade the mandatory...

The National Revenue Authority (NRA) is a semi-autonomous government revenue authority established by an act of Parliament on 13 September 2002. Operations commenced the following year, in 2003. With the goal of increasing domestic revenue collection and decreasing donor dependence, its primary...