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Macro-Fiscal Gains from Anti-Corruption Reforms in the Republic of Congo
Melina, Giovanni - 2019
of limited transparency and accountability. Corruption has potentially contributed to poor macro-fiscal outcomes. The …
Persistent link: https://www.econbiz.de/10012867679
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Can Digitalization Help Deter Corruption in Africa?
Ouedraogo, Rasmané - 2020
This paper studies the effect of digitalization on the perception of corruption and trust in tax officials in Africa. Using individual-level data from Afrobarometer surveys and several indices of digitalization, we find that an increase in digital adoption is associated with a reduction in the...
Persistent link: https://www.econbiz.de/10012829704
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Riding the Storm : Fiscal Sustainability in the Caribbean
Cevik, Serhan - 2020
Fiscal sustainability remains a paramount challenge for small economies with high debt and greater vulnerability to … climate change. This paper applies the model-based sustainability test for fiscal policy in a panel of 16 Caribbean countries … fiscal policy response is not adequate to ensure sustainability at higher levels of debt. We also find that the fiscal stance …
Persistent link: https://www.econbiz.de/10012840607
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Back to the Future : Fiscal Rules for Regaining Sustainability
Cevik, Serhan - 2019
This paper assesses the cyclicality and sustainability of fiscal policy in Belize and applies a stochastic simulation … debt sustainability. It recommends integrating such rules into a well-designed fiscal responsibility law and establishing … an independent fiscal council to improve accountability and transparency …
Persistent link: https://www.econbiz.de/10012858382
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Assessing Dutch Fiscal and Debt Sustainability
Carton, Benjamin; Fouejieu, Armand - 2021
debt sustainability over the next decade, taking into account alternative recovery scenarios and associated fiscal … persistent economic effects of the pandemic, risks to the Dutch fiscal and debt sustainability would remain contained …
Persistent link: https://www.econbiz.de/10013250092
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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
Schemes of residual profit allocation (RPA) tax multinationals by allocating their 'routine' profits to countries in which their activities take place and sharing their remaining 'residual' profit across countries on some formulaic basis. They have recently and rapidly come to prominence in...
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