bank tax, and the U.S. administration has revived its own proposal for such a charge. This paper considers the structure … for taxing bank borrowing, perhaps as an adjunct to minimum capital requirements, at marginal rates that rise quite … higher than those of the bank taxes so far adopted or proposed …

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 …

This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms …. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have … target for reform of tax systems in recent years …

of international capital flows and to provide guidelines for efficient tax structure in the presence of capital market … portfolio equity investment, and foreign direct investment. The paper emphasizes the efficiency of a nonuniform tax treatment of …

A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national … accounts and revenue statistics is described and applied to construct time series of tax rates for the group of seven largest … industrialized countries. These tax rates are compared with estimates of effective marginal tax rates obtained in other studies. The …