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Khemani, Stuti - 2016

groups over group-specific targeted benefits financed by generalized taxation. These models predict that governments … - that of populist pressure on political parties to spend more on the general public good, financed by costly income taxation …

Persistent link: https://www.econbiz.de/10012747135

Gender bias in tax systems

Stotsky, Janet G. - 1996

Persistent link: https://www.econbiz.de/10000948676

Globalization, Tax Competition and the Future of Tax Systems

Tanzi, Vito - 2006

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/10012781971

The Heterogeneous Growth Effects of the Business Environment : Firm-Level Evidence for a Global Sample of Cities

Reyes, Jose Daniel - 2017

Using firm-level data covering 709 cities in 128 countries, this paper examines the role of a comprehensive list of business environment variables at the subnational level in explaining firm employment and productivity growth. The analysis finds basic protection, access to finance and...

Persistent link: https://www.econbiz.de/10012951517

Corruption, Taxes and Compliance

Baum, Anja - 2018

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

Tax Capacity and Growth : Is There a Tipping Point?

Gaspar, Vitor - 2017

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 12¾ percent of GDP. For the contemporary dataset we find that a country just above the threshold will …

Persistent link: https://www.econbiz.de/10012965069