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Taxation, social protection, and governance decentralization
Epstein, Gil S.; Gang, Ira N. - 2016
hierarchical contests and comparing the implications of centralized with decentralized governance. Increasing information available …
Persistent link: https://www.econbiz.de/10011539434
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A fiscal approach to the social contract in subSaharan African countries : looking for opportunities to strengthen trust in government and tax compliance by analysing citizens' per...
Nichelatti, Enrico; Hiilamo, Heikki - 2022
governance and individual tax compliance in sub-Saharan Africa. We employ a logistic regression model and use Round 7 of the … Afrobarometer, whichcontains information on Africans' views on democracy, governance, economic reform, civil society, and quality of … investigate the direct and indirect effects of governance perception on individual tax compliance, with trust in institutions …
Persistent link: https://www.econbiz.de/10013461922
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Profit shifting by multinational corporations in Kenya : the role of internal debt
Misati, Roseline Nyakerario; Ngoka, Kethi; Kamau, Anne; … - 2022
dependence on corporate income taxes, governments in Africa face impediments to their efforts to widen the tax base. Using firm …
Persistent link: https://www.econbiz.de/10013173607
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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Janský, Petr; Palanský, Miroslav - 2018
Governments' revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries' tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we start...
Persistent link: https://www.econbiz.de/10011806017
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Global distribution of revenue loss from tax avoidance : re-estimation and country results
Cobham, Alex; Janský, Petr - International Centre for Tax and Development - 2017
International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first...
Persistent link: https://www.econbiz.de/10011622320
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Global minimum corporate income tax rate : challenges and prospects for Uganda
Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
Persistent link: https://www.econbiz.de/10014427589
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The practice of industrial policy : lessons for Africa ; case studies of decentralized co-ordination in China
Dinh, Hinh-truong - 2014
This paper draws on both successful and failing cases of industrialization in China to analyse the role of local governments in fostering the growth of light manufacturing. The broad spectrum of support types and the intimate knowledge of enterprise conditions by these local governments make...
Persistent link: https://www.econbiz.de/10010434431
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Women legislators and economic performance
Baskaran, Thushyanthan; Bhalotra, Sonia R.; Min, Brian; … - 2018
There has been a phenomenal global increase in the proportion of women in politics in the last 20 years. While there is evidence that raising the share of women politicians has substantive impacts on the composition of government spending, there is scarcely any evidence of how it influences...
Persistent link: https://www.econbiz.de/10011844125
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Intergovernmental fiscal transfers and tactical political maneuverings : evidence from Ghana's District Assemblies Common Fund
Fumey, Abel - 2018
This paper examines the influence of political considerations on intergovernmental fiscal transfers in Ghana. The two-step system GMM approach was used to estimate transfers and elections data for 167 districts from 1994 to 2014. The analysis was country-wide and covers swing districts as well...
Persistent link: https://www.econbiz.de/10011806757
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Does foreign aid harm political institutions?
Jones, Sam; Tarp, Finn - 2015
primarily by the positive contribution of more stable inflows of 'governance aid'. We conclude the data do not support the view …
Persistent link: https://www.econbiz.de/10011342274