This paper highlights the importance of the role of the domestic tax system in determining the economic consequences of …” of its debt Laffer curve only if it is on the wrong side of its tax Laffer curve. The analysis indicates that fairly … strong, and probably unrealistic, assumptions about the domestic tax system are needed to argue that the investment …

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

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold … this paper, we attempt via four case studies-Spain, China, Colombia, and Nigeria-to illustrate that the improvements in tax … capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax …

Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development …? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We …

Would better state institutions increase tax collection, or would higher tax collection help improve state institutions …, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups …. The bi-directional causality results suggest that developing tax capacity and building state institutions need to go hand …

-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax … compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption …

predominance of the fiscal transmission channel, it is important that the design of the mineral tax regime gives the state a fair … share of the benefits. Using optimal control theory, this paper estimates that the optimal royalty tax in Mali is about 3 … fiscal regimes in other sub-Saharan African countries in its mix of tax instruments and tax structure …

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