This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax … Administration Forum's African Tax Outlook and the United Nations University World Institute for Development Economics Research …

bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations … collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to … increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining …

of shocks. Combining a historical border that separates frontier from non-frontier regions in north-western Pakistan with …

of shocks. Combining a historical border separating frontier from non-frontier regions in north-western Pakistan with 10 …

, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted … taxes promoted the progressivity of the tax system and contributed to the reduction of inequality. Yet, the effectiveness of … taxation in promoting equality in Latin America is still limited by several factors such as the low average tax revenue as …

This paper investigates the sources of variability in the mobilization of domestic tax revenue in oil … domestic tax revenue in oil countries. We test this conjecture by regressing non-oil tax revenue on a proxy of extractive … independence. The results show that this proxy of extractive capacity positively affects the non-oil tax revenue of oil …

How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal … trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states … into the relationship between tax revenue performance over time and the characteristics of the conflicts in question …

evidence of a relatively robust and statistically significant relationship between tax revenue decentralization and the size of …

Changes in the tax structure and category of taxes clearly matter when it comes to initiating tax policies. This paper … employment rate, the higher the ratio of taxes to GDP. Moreover, GDP per capita growth can bring about changes in the tax … structure of a country. The findings also indicate that determining the causes of change in the composition of tax revenue …