, we evaluate the size of automatic tax stabilisers and the cyclicality of discretionary fiscal policy. Additionally, we …

costly tax collection and exogenously given public spending and initial debt. They ask whether the externalities associated …

strongly anticyclical policy, which consists of procyclical tax revenues, acyclical tax rates and government purchases, and … anticyclical fiscal policy, meanwhile, has gone from mostly focusing on government purchases and tax rates toward beginning to …

public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an … influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of … countries should put governments, donors and international organisations in a better position to decide on tax reform programmes …