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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

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