We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax … revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods …, intensity, and continuity of trends in total tax and total revenue collection, with implications for aid, fiscal policy, and …

fiscal equity; we analyse one key part of this process, which is the earmarking of portions of tax revenue to be spent on … may also help to strengthen the tax base, but at the same time constrains the flexibility with which public revenue can be … - Bolivia, Ecuador, Venezuela, Zambia, and Ghana - and find that it significantly reduces political instability and raises tax …

the real incomes of the poor. This paper revisits the relationship between tax types and health outcomes using the ICTD …

Liberalizing trade has proven highly challenging for some low-income countries, as a large share of their tax … sign of recouping tax losses. …

characteristics are correlated with the effective tax on oil, i.e. the share of oil income collected by the government. Secondly, we … test whether oil revenue evicts traditional tax revenues. We propose a new methodology to address this question and we … channels, and linkages with the non-oil economy seem to yield additional non-oil tax revenues. These econometric analyses are …

tax types and investment tax incentives and briefly describes the main policy issues pertaining to mineral sector taxation …

This paper evaluates the impacts of combining household surveys with income tax return files, in terms of growth … social welfare growth is seen to have been faster. We are able to reconcile most of the discrepancies between income tax … - in particular, why exempt incomes drove the growth in income tax returns during this period. …

nations. We analyse how gains from lowering import tariffs are distributed within the firm and the corresponding tax (base … insufficient expansion of alternative tax bases (profits, sales, and wages) after a tariff cut. This limits the government …