-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 …

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 …

This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows … this area and on tax competition …

Exports of Goods from the World, 1999-2009 -- 5. Customs Duties and Total Tax Revenue, 1996-2009 -- 6. Results of Customs …

address endogeneity and reverse causality. We find that fiscal institutions and fiscal space, namely the capacity to raise tax … training on tax administration and budget reforms …