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Case studies in tax revenue mobilization in low-income countries

Akitoby, Bernardin; Honda, Jiro; Miyamoto, Hiroaki; … - 2019

exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through …

Persistent link: https://www.econbiz.de/10012021897

Local Revenue Hills : A General Equilibrium Specification with Evidence from Four U.S. Cities

Haughwout, Andrew - 2000

increases in city spending do not provide positive net benefits to property owners. Estimates of the effects of taxes on city …

Persistent link: https://www.econbiz.de/10012471167

State institutions and tax capacity : an empirical investigation of causality

Akanbi, Olusegun A. - 2019

Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries...

Persistent link: https://www.econbiz.de/10012103602

Tax composition and growth : a broad cross-country perspective

Acosta Ormaechea, Santiago Leonardo Enrique; Yoo, Jiae - 2012

increasing income taxes while reducing consumption and property taxes is associated with slower growth over the …

Persistent link: https://www.econbiz.de/10009659768

The evolution of potential VAT revenues and c-efficiency in advanced economies

Ueda, Junji - 2017

To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps between 2000 and 2014. The results from a panel of EU member countries and Japan...

Persistent link: https://www.econbiz.de/10011705063

Choosing Between an Estate Tax and a Basis Carryover Regime : Evidence from 2010

Gordon, Robert - 2016

Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. For most executors, this created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who inherited assets with...

Persistent link: https://www.econbiz.de/10012455958

Gasoline Taxes and Consumer Behavior

Li, Shanjun - 2012

Gasoline taxes can be employed to correct externalities from automobile use and to raise government revenue. Our … understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer … responses to gasoline price changes. In this paper, we directly examine how gasoline taxes affect gasoline consumption as …

Persistent link: https://www.econbiz.de/10012460768

Cigarette Excise Taxation : The Impact of Tax Structure on Prices, Revenues, and Cigarette Smoking

Chaloupka, Frank J, IV. - 2010

excise taxes can be attributed to greater reliance on the ad valorem tax and such instability increases with the growth of …

Persistent link: https://www.econbiz.de/10012462370

Inertia and Overwithholding : Explaining the Prevalence of Income Tax Refunds

Jones, Damon - 2010

Over three-quarters of US taxpayers receive income tax refunds, indicating tax prepayments above the level of tax liability. This amounts to a zero interest loan to the government. Previous studies have suggested two main explanations for this behavior: precautionary behavior in light of tax...

Persistent link: https://www.econbiz.de/10012462689

Informal Taxation

Olken, Benjamin A. - 2009

pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include …

Persistent link: https://www.econbiz.de/10012463428