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of national accounts benchmarks, availability annual and quarterly GDP estimates, vintage of the System of National … Accounts (SNA), index formula used for calculating annual constant price (volume) estimates, availability of GDP by different … approaches, timeliness of disseminating and annual and quarterly GDP estimates, availability institutional sector accounts, and …
Persistent link: https://www.econbiz.de/10013170270
This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the...
Persistent link: https://www.econbiz.de/10011763707
Persistent link: https://www.econbiz.de/10000948676
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition
Persistent link: https://www.econbiz.de/10014395933
This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent...
Persistent link: https://www.econbiz.de/10014398033
Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development …? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We … are similar at about 12 3/4 percent of GDP. For the contemporary dataset we find that a country just above the threshold …
Persistent link: https://www.econbiz.de/10011716284
Persistent link: https://www.econbiz.de/10013453080
The Integrated Assessment Model (IAM) has extensively treated the adverse effects of climate change and the appropriate mitigation policy. We extend such a model to include optimal policies for mitigation, adaptation and infrastructure investment studying the dynamics of the transition to a low...
Persistent link: https://www.econbiz.de/10011978566
Climate change is one of the greatest challenges of this century. Mitigation requires a large-scale transition to a low-carbon economy. This paper provides an overview of the rapidly growing literature on the role of macroeconomic and financial policy tools in enabling this transition. The...
Persistent link: https://www.econbiz.de/10012103638
Persistent link: https://www.econbiz.de/10012223772