This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows … this area and on tax competition …

), particularly for the low-income and older individuals. Using simulations of tax and social benefits and public pensions, the paper … shows how the current tax, welfare, and pension systems create disincentives to work among these groups. The paper finds … that incentives to retire early are strong for men, especially low-wage earners. The marginal effective tax rates also make …

labor taxes, we assess the evolution of trends in hours worked over the 1995-2017 period. We find that the inclusion of tax …

By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy … in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not … significantly differ from one in the majority of countries; yet, it has increased since the late 1980s so that tax systems have …

-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax … compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption …

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 …

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold … paper, we attempt via four case studies - Spain, China, Colombia, and Nigeria - to illustrate that the improvements in tax … capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax …

. Fiscal vulnerabilities have increased as a consequence of the substantial spending packages that have been implemented in … a given level of spending-in these countries. This study analyses such risks and develops measures of fiscal risk …