Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14 …½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking … Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants …

question is addressed through an econometric analysis of the determinants of tax revenue, using time series that are adjusted … for tax policy changes. The results suggest that growth in corporate profits and capital gains each contributed forty …

This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more … perceive amnesties as another revenue source (rather than a tax increase alternative). Finally, supporting evidence shows that … who lost their reelection bids and the introduction of a tax amnesty during their election years. …

administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax … evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax …

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 …