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 …

international tax rules. Around 95 percent of these foreign investments pass through Luxembourg via companies performing holding and … balance sheets, they still generate around 3 percent of GDP in tax revenue, create almost 4500 direct jobs, and spend almost 3 … percent of GDP on salaries and purchases of business services. Ongoing changes in the international corporate tax framework …

the economic properties of formula apportionment relative to the current international tax regime that is based on …; and it discusses new distortions and the impact on tax competition. The analysis exploits different datasets to assess the …

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 …