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Fiscal decentralization and the shadow economy

Janský, Petr; Palanský, Miroslav - International Centre for Tax and Development - 2016

In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed … fiscally decentralized regions. In our econometric analysis, we examine the relationship between fiscal decentralization and … the shadow economy. We hypothesize that decentralization can negatively or positively affect the size of the shadow …

Persistent link: https://www.econbiz.de/10011582864

New evidence from the Government Revenue Dataset

McNabb, Kyle - International Centre for Tax and Development - 2016

Recent work on the relationship between tax structure and economic growth has offered little reliable evidence for developing countries. Yet it is in such countries where the greatest changes in tax structure not only have been seen over the past 30 years but will likely continue to be seen in...

Persistent link: https://www.econbiz.de/10011573226

Tax revenues in transition countries : structural changes and their policy implications

Khujamkulov, Ismoil - International Centre for Tax and Development - 2016

Changes in the tax structure and category of taxes clearly matter when it comes to initiating tax policies. This paper employs data from a sample of 33 transitional countries over the period 1991-2014. It finds that, in a particular transitional country, the higher the national income, the...

Persistent link: https://www.econbiz.de/10011587046

Taxation and inequality in developing countries : lessons from the recent experience of Latin America

Martorano, Bruno - International Centre for Tax and Development - 2016

This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s. In...

Persistent link: https://www.econbiz.de/10011532297