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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
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Tax, Welfare, and Pension Reforms in Slovenia : Implications for Work Incentives and Labor Participation
Egoumé-Bossogo, Philippe - 2010
The labor participation rate in Slovenia has been lower than in the EU-15 (the members states prior to May 2004), 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...
Persistent link: https://www.econbiz.de/10012760460
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How Does Taxation Affect Hours Worked in EU New Member States?
Velasquez, Agustin - 2019
Hours worked vary widely across countries and over time. In this paper, we investigate the role played by taxation in …
Persistent link: https://www.econbiz.de/10012866904
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Tax Buoyancy in OECD Countries
Belinga, Vincent - 2014
GDP growth has helped improve structural fiscal deficit ratios. Corporate taxes are by far the most buoyant, while excises …
Persistent link: https://www.econbiz.de/10013050672
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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
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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
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Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point
Gaspar, Vitor - 2017
An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold … of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this …
Persistent link: https://www.econbiz.de/10012965070
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Structural Breaks in Fiscal Performance : Did Fiscal Responsibility Laws Have Anything to do with Them?
Caceres, Carlos - 2010
In recent years, many countries have adopted Fiscal Responsibility Laws to strengthen fiscal institutions and promote fiscal discipline in a credible, predictable and transparent manner. Still, results on the effectiveness of these laws remain tentative. In this paper, we test empirically...
Persistent link: https://www.econbiz.de/10013135277
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Fiscal Rules at a Glance : Country Details from a New Dataset
Budina, Nina T. - 2012
This paper provides country-specific information on fiscal rules in use in 81 countries from 1985 to end-September 2012. It serves as background material and update of the July 2012 Working Paper Fiscal Rules in Response to the Crisis-Toward the 'Next Generation' Rules: A New Dataset and is also...
Persistent link: https://www.econbiz.de/10013096272
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Measures of Fiscal Risk in Hydrocarbon-Exporting Countries
Caceres, Carlos - 2012
The recent relatively high levels of global oil prices have led to a significant improvement in the public finances of several hydrocarbon-exporting countries. However, despite the increase in fiscal buffers, medium-term risks remain high. Fiscal vulnerabilities have increased as a consequence...
Persistent link: https://www.econbiz.de/10013096279