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Baum, Anja - 2018

This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing …-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 …

Persistent link: https://www.econbiz.de/10012929954

Productivity and Tax Evasion

Dabla-Norris, Era - 2020

The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax system. Tax evasion undermines revenue collection, distorts competition, and undermines a country's development prospects. In this paper, we investigate whether higher productivity...

Persistent link: https://www.econbiz.de/10012843516

Tax Evasion from Cross-Border Fraud : Does Digitalization Make a Difference?

Kitsios, Emmanouil; Jalles, João Tovar; Verdier, Genevieve - 2021

How can governments reduce the prevalence of cross-border tax fraud? This paper argues that the use of digital technologies offers an opportunity to reduce fraud and increase government revenue. Using data on intra-EU and world trade transactions, we present evidence that (i) cross-border trade...

Persistent link: https://www.econbiz.de/10013252038

Optimal Tax Administration

Keen, Michael - 2017

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of...

Persistent link: https://www.econbiz.de/10012962089

Tax Administration Reform in China : Achievements, Challenges, and Reform Priorities

Brondolo, John David - 2016

Tax administration improvements have contributed significantly to a doubling of China's tax-to-GDP ratio and the substantial reduction in taxpayers' compliance costs since the mid-1990s. This paper describes the key features of China's tax administration and their evolution over the last 20...

Persistent link: https://www.econbiz.de/10012982447

Enhancing Tax Compliance in the Dominican Republic Through Risk-Based Vat Invoice Management

Alonso, Cristian; Feliz, Ledys; Gil, Patricia; Pecho, Miguel - 2022

Invoices document economic transactions and are thus critical to assess tax liabilities. We study a reform in the Dominican Republic that aimed to integrate invoice management into a broader, more comprehensive, risk-based compliance strategy. By rationing authorized invoices based on an extra...

Persistent link: https://www.econbiz.de/10013306750

Leveraging Anti-Money Laundering Measures to Improve Tax Compliance and Help Mobilize Domestic Revenues

Mathias, Emmanuel; Wardzynski, Adrian - 2023

The paper advocates leveraging anti-money laundering (AML) measures to enhance tax compliance, tackle tax crimes, and, in turn, help mobilize domestic revenues. While AML measures have already been deployed to improve tax compliance, including during the European debt crisis, the benefits that...

Persistent link: https://www.econbiz.de/10014357290

The Informal Economy in Sub-Saharan Africa : Size and Determinants

Medina, Leandro - 2017

The multiple indicator-multiple cause (MIMIC) method is a well-established tool for measuring informal economic activity. However, it has been criticized because GDP is used both as a cause and indicator variable. To address this issue, this paper applies for the first time the light intensity...

Persistent link: https://www.econbiz.de/10012950389

Governance for Inclusive Growth

Ivanyna, Maksym; Salerno, Andrea - 2022

discretion and hence the space for policy errors; (2) human resource policies, capacity building, effective anti-corruption …

Persistent link: https://www.econbiz.de/10013305678

Improving Governance and Fighting Corruption in the Baltic and CIS Countries : The Role of the IMF

Wolf, Thomas A.; Gürgen, Emine - 2021

This paper examines the indirect role the IMF plays in combating corruption in the Baltic and CIS countries by … analysis draws on examples of actual experience with corruption and outlines some of the structural measures under IMF …-supported arrangements, which, if successfully implemented, can be expected to help gradually alleviate corruption. It also summarizes IMF …

Persistent link: https://www.econbiz.de/10013317988

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