bank tax, and the U.S. administration has revived its own proposal for such a charge. This paper considers the structure …

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 …

This paper provides an overview of the relation between tax policy and gender equality, covering labor, capital and … discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We … show that countries with relatively low female shares of capital income and wealth also tend to tax property and …

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 …? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a …, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups …