Showing 1 - 10 of 237
Does parental wealth inequality impact next generation labor income inequality? And does a tax on parental wealth affect the labor income distribution of the next generation? We tackle both questions empirically using detailed intergenerational data from Norway, focusing on effects on wages...
Persistent link: https://www.econbiz.de/10015057904
We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69 countries with at least 20 years of observations on total tax revenue during the...
Persistent link: https://www.econbiz.de/10009659768
This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features...
Persistent link: https://www.econbiz.de/10012677817
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...
Persistent link: https://www.econbiz.de/10012677664
Despite the criticality of tax administration (TA) reforms in enhancing domestic revenue mobilization, few studies have attempted to quantify the revenue impact of such reforms. This paper fills this gap by estimating the revenue yields associated with various tax administration capabilities,...
Persistent link: https://www.econbiz.de/10015058942
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/10015059499
Many countries face the challenge of raising additional tax revenues without hurting economic growth. Comprehensive, cross-country information on the revenue impact of tax policy changes can thus support informed decision-making on viable reforms. We assess the likely revenue impact of various...
Persistent link: https://www.econbiz.de/10015060049
sustainability. Moreover, they have pursued pro-cyclical policies, particularly by raising expenditures in g …
Persistent link: https://www.econbiz.de/10012677792
Despite substantial debt relief to HIPC Initiative completion point countries, long-term debt sustainability remains a … challenge. This paper examines a number of structural factors affecting external debt sustainability. It shows that in HIPC … sustainability in completion point countries will require continued structural reforms, timely donor support …
Persistent link: https://www.econbiz.de/10012677794
gauging their fiscal vulnerability and sustainability from the angle of managing exhaustible oil wea …
Persistent link: https://www.econbiz.de/10012677834