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

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 assesses the effects of India''s tax system on growth, through the level and productivity of private … investment. Comparison of India''s indicators of effective tax rates and tax revenue productivity with other countries shows that … the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates …

reformed to better address these externalities. We discuss, in particular, an explicit carbon tax; a variety of options for …

effects of replacing turnover and financial transaction taxes in Brazil by a consumption tax. In order to approximate Brazil … debt. Despite an increase in the average consumption tax rate in the first years after the reform, a majority of … adjustment effort carried on by the Brazilian government was an obstacle to the implementation of a more efficient tax system …

Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax … lowering of the top marginal income tax rate would significantly benefit economic development and increase tax compliance, have … initiated a new stage of tax reforms. This paper reviews country experiences and suggests that (i) overall, there seems to be …

This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to …