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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; 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

Tax Aversion, Deficits and the Tax Rate-Tax Revenue Relationship

Waud, Roger N. - 1985

This paper offers a possible explanation for the existence of continual government budget deficits such as experienced in a number of industrialized countries in recent years. Based on the assumption that higher tax rates cause more intensive tax-aversion behavior (tax avoidance and tax...

Persistent link: https://www.econbiz.de/10012477553

The Structure of Business Taxation in China

Chen, Zhao - 2020

2011 from the State Taxation Administration. We first document the importance of different business taxes across industries …. While corporate income taxes play an important role for manufacturing firms, these firms also remit a large share of their … tax payments through the value-added tax system, through the excise tax system and through payroll taxes. Gross receipts …

Persistent link: https://www.econbiz.de/10012482270

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

The Macroeconomic Effects of Tax Changes : Estimates Based on a New Measure of Fiscal Shocks

Romer, Christina D. - 2007

This paper investigates the impact of changes in the level of taxation on economic activity. We use the narrative record -- presidential speeches, executive-branch documents, and Congressional reports -- to identify the size, timing, and principal motivation for all major postwar tax policy...

Persistent link: https://www.econbiz.de/10012465388