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the extent to which particular taxes are affected by the globalization process. It speculates on future developments in …
Persistent link: https://www.econbiz.de/10012781971
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/10012929954
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 use two separate databases: a novel contemporary...
Persistent link: https://www.econbiz.de/10012965069
Persistent link: https://www.econbiz.de/10003969922
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increasing income taxes while reducing consumption and property taxes is associated with slower growth over the …
Persistent link: https://www.econbiz.de/10009659768
Persistent link: https://www.econbiz.de/10001146750
increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also … find that: (1) among income taxes, social security contributions and personal income taxes have a stronger negative … association with growth than corporate income taxes; (2) a shift from income taxes to property taxes has a strong positive …
Persistent link: https://www.econbiz.de/10013097287
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than...
Persistent link: https://www.econbiz.de/10013098586
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