We investigate the relation between changes in tax composition and long-run economic growth using a new dataset … 20 years of observations on total tax revenue during the period 1970-2009—21 high-income, 23 middle-income and 25 low …-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that …

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the … macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic … perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate …

This study estimates the impact of corruption on the revenue-generating capacity of different tax categories in the … the tax authority and individuals, such as taxes on international trade, seem to be more affected by corruption than most … other types of taxation. This suggests that if governments need to raise more tax revenues in a way that minimizes …

will need to be addressed to cope with the mounting pressures on public retirement and health care systems during the next …

between permanent changes in the parameters of the tax and expenditure system (e.g., changes in tax progressivity) that will … enhance the traditional automatic stabilizer, and temporary changes triggered by certain economic developments (e.g., tax …

periods. These changes are too large and too sudden to attribute fully to a deterioration in tax administration or to changes … in the traditional determinants of tax levels. The paper argues that they should be attributed mostly to macroeconomic … policies. The paper discusses the connection between tax levels and (a) the real value of the official exchange rate, (b …

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation … range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of …

tax system. It also illustrates that Haiti’s public sector employment is far smaller than in other countries. …

framework of Global Fiscal Model (GFM) with technical details. It analyzes tax and expenditure measures and implications of …