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Taxation and accountability in sub-Saharan Africa

Dom, Roel; Morrissey, Oliver; Tagem, Abrams Mbu Enow - 2023

Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance in return for improved government accountability. There is limited evidence for this in sub-Saharan Africa where it is argued that the fiscal state is weak, with low tax revenues...

Persistent link: https://www.econbiz.de/10014362682

Gender Bias in Tax Systems

Stotsky, Janet Gale - 1996

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

Does the political resource curse affect public finance? : the vulnerability of tax revenue in resource-rich countries

Haldenwang, Christian von; Ivanyna, Maksym - International Centre for Tax and Development - 2017

This paper explores the extent to which government revenue is affected by external shocks, and whether these effects are different for resource-rich as compared with non-resource-rich countries. We are particularly interested in the fate of poorer countries, as we assume they will find it more...

Persistent link: https://www.econbiz.de/10011588868

Tax-benefit responses in Uruguay during the COVID-19 pandemic

Amarante, Verónica; Scalese, Federico - 2022

We analyse the social protection policy response to COVID-19 and its impact on household incomes in Uruguay during 2020 and 2021, based on static microsimulation methods. From the onset of the crisis, the Uruguayan government implemented adjustments to existing social protection policies as well...

Persistent link: https://www.econbiz.de/10013469621

Tax financing options for new social protection instruments : the equity implications of taxing more to expand the South African social security system

Goldman, Maya; Hlela, Ntuthuko - 2024

substantially reduce poverty and inequality to varying degrees depending on the taxes and transfers used. …

Persistent link: https://www.econbiz.de/10015062507

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

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

equality in the first decade of the 2000s. In particular, the increasing contribution of direct taxes with respect to indirect … taxes promoted the progressivity of the tax system and contributed to the reduction of inequality. Yet, the effectiveness of … percentage of gross domestic product, the relative high contribution of indirect taxes, the inability to tax top incomes, and the …

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

Deflecting my burden, hindering redistribution : how elites influence tax legislation in Latin America

Bogliaccini, Juan A.; Luna, Juan Pablo - 2016

This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites' political leverage to shape legislation via their capacity to influence political actors and policy outcomes. The analysis sheds light on alternative mechanisms...

Persistent link: https://www.econbiz.de/10011517306

Public and private expenditures on human capital accumulation in India

Ghate, Chetan; Glomm, Gerhard; Stone, John T. - 2015

and face both labor and consumption taxes. The government receives consumption tax revenues and a proportion of income tax …

Persistent link: https://www.econbiz.de/10010479959

The consequences of the value-added tax on inequality

Alavuotunki, Kaisa; Pirttilä, Jukka - 2015

The adoption of the value-added tax has arguably been one of the most important tax policy measures worldwide, but is also one of the most heatedly debated. While some argue that the VAT has served as a useful tool to boost government revenue, others claim that it is also a regressive tax,...

Persistent link: https://www.econbiz.de/10011384093

Tax policy and inclusive growth

Abdel-Kader, Khaled; Mooij, Ruud A. de - 2020

labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by …

Persistent link: https://www.econbiz.de/10012485968

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