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Macro-Fiscal Gains from Anti-Corruption Reforms in the Republic of Congo
Melina, Giovanni - 2019
This paper argues that oil revenue management and public investment in Congo are vulnerable to corruption as a result of limited transparency and accountability. Corruption has potentially contributed to poor macro-fiscal outcomes. The paper acknowledges the authorities' anti-corruption efforts...
Persistent link: https://www.econbiz.de/10012867679
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Can Digitalization Help Deter Corruption in Africa?
Ouedraogo, Rasmané - 2020
. Exploiting the exogeneous deployment of submarine cables at the local level, the paper provides evidence of a negative impact of …
Persistent link: https://www.econbiz.de/10012829704
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State Institutions and Tax Capacity : An Empirical Investigation of Causality
Akanbi, Olusegun Ayodele - 2019
Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries...
Persistent link: https://www.econbiz.de/10012863974
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Institutionalized Corruption and the Kleptocratic State
Charap, Joshua - 2006
This paper argues that corruption patterns are endogenous to political structures. Thus, corruption can be systemic and planned rather than decentralized and coincidental. In an economic system without law or property rights, a kleptocratic state may arise as a predatory hierarchy from a state...
Persistent link: https://www.econbiz.de/10012782606
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Stock-Flow Adjustments, Government's Integrated Balance Sheet and Fiscal Transparency
Seiferling, Mike - 2013
This paper re-examines the stock-flow discrepancies of government debt and deficits and correlation with fiscal transparency. Applying the fully integrated relationship between financial stocks and flows allows for a more refined analysis of the deterministic components that make up the...
Persistent link: https://www.econbiz.de/10013084471
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Shining a Light on the Mysteries of State : The Origins of Fiscal Transparency in Western Europe
Irwin, Timothy C - 2013
The extent of fiscal transparency in Western Europe has varied over the centuries. Although ancient Greek, Roman, and medieval governments were sometimes open about their finances, the absolute monarchies of the 1600s and 1700s shrouded them in mystery. Factorsthat have encouraged transparency...
Persistent link: https://www.econbiz.de/10013072600
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Trends in Fiscal Transparency : Evidence from a New Database of the Coverage of Fiscal Reporting
Wang, Rachel - 2015
Although there are several measures of fiscal transparency, none provides satisfactory information on certain issues of macroeconomic relevance, including whether fiscal data are available for all of general government, whether the government reports a balance sheet, and whether spending and...
Persistent link: https://www.econbiz.de/10013015594
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Exploring Residual Profit Allocation
Beer, Sebastian - 2020
. They have recently and rapidly come to prominence in policy discussions, yet almost nothing is known about their impact on … to be substantial, but concentrated in a relatively few MNEs, headquartered in few countries. The impact on tax revenue … countries even when the formula allocates by destination-based sales. The impact on investment incentives is ambiguous and …
Persistent link: https://www.econbiz.de/10012836099
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Toward a Comprehensive Tax Reform for Italy
Cammeraat, Emile - 2020
This paper evaluates elements of a comprehensive reform of the Italian tax system. Reform options are guided by the principles of reducing complexity, broadening the tax base, and lowering marginal tax rates, especially the tax burden on labor income. The revenue and distributional implications...
Persistent link: https://www.econbiz.de/10012839313
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Taking Down the Wall : Transition and Inequality
Cevik, Serhan - 2020
relationship between income inequality and the level of economic development. We also find that the redistributive impact of fiscal …
Persistent link: https://www.econbiz.de/10012839678