alternative tax systems and identify potential distortions. Although the model is a highly simplified, it incorporates many …

Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper … concentrated at the top, but many crypto investors have only moderate incomes. The capital gains tax revenue at stake worldwide may …

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset … 20 years of observations on total tax revenue during the period 1970-2009?21 high-income, 23 middle-income and 25 low …-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that …

This paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests … measures for further improvement. The main finding is that Azerbaijan's non-oil tax revenues increased significantly as a share … of non-oil GDP in the last five years, but remain below potential. The non-oil tax revenue shortfall is mainly due to …

Despite the criticality of tax administration (TA) reforms in enhancing domestic revenue mobilization, few studies have … with various tax administration capabilities, based on the International Survey on Tax Administration (ISORA), the Tax … with an increase in tax revenue by 1.8 pp. of GDP (with a 95 percent confidence range of 0.5‒2.6 pp. of GDP). Similarly …

Could temporary tax cuts stimulate consumer spending? Sector-specific measures to the COVID-19 pandemic provides a … quasi-experimental variation in consumption patterns to infer a causal effect of tax policy changes. Using a novel dataset … standard value-added tax (VAT) rate from 21 percent to 9 percent on restaurants and catering services during the pandemic in a …

cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host's rate; larger … imply that: Host countries' marginal effective tax rates have at best a weak effect on real investment; those elsewhere have … none; and, applied to the prospective global minimum tax, inward tangible investment in most sample countries will increase …

We examine electoral cycles in tax reforms using monthly data over the period of 1990-2018 for 22 advanced economies … and emerging markets. We show that governments tend to avoid announcing tax reforms during the months running up to … in tax base and rate, and for various types of taxes. We also find that the pre-election decrease in the likelihood of …