RationaleFollowing the COVID-19 pandemic, tax revenue has shown strong dynamism, increasing as a proportion of GDP by 3 ….Takeaways•This article breaks down revenue growth into four explanatory factors: real economic activity, pricegrowth, the effect of fiscal … account for somewhat morethan half of the revenue growth observed in 2022, especially from VAT and personal income tax.•It is …

empirically link the public sector efficiency scores, to tax revenue and spending decentralization. First, we compute government …. The sample covers 36 OECD countries between 2006 and 2019. Our results show that tax revenue decentralization decreases … disasters also deteriorate the negative effect of tax revenue decentralization on public sector efficiency. These results …

their intended recipients would be for the Canada Revenue Agency (CRA) to absorb more of the administrative burden of …