natural resources, are important determinants of tax revenue. …

the inflation tax. Accordingly, continued effort is likely to be needed to attain a fiscal position that is sustainable …

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 …

The paper provides a selective survey of methods and findings concerning the impact of tax and welfare policies on … employment, unemployment, and economic growth in OECD countries. The paper examines a number of facets of tax and welfare policy …

Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14 …½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking … Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants …

Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent … pricing for tax purposes. It reviews the existing international guidelines and national rules on methods for determining … appropriate transfer prices, as well as the issues related to tax administration practices for the implementation of those rules …

São Tomé and Príncipe is very open and highly depends on imports resulting in high indirect tax revenue. At the same … time, the production and export base are very narrow, leaving the authorities with a small domestic tax base. For these … in percent of GDP. The paper describes the domestic tax system in São Tomé and Príncipe and uses cross-country empirical …

This note argues that because fiscal deficit after a crisis owe much to a drop in tax revenues and a sluggish revenue … the crisis would not balance the book, while a natural growth of tax revenue after the recovery may take a long time …