Showing 1 - 10 of 31
This paper presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the survey dataset which could function as the...
Persistent link: https://www.econbiz.de/10011416205
There has long been an emphasis on the importance of decentralization in providing better quality public services in the developing world. In order to assess the effectiveness of decentralization I examine here the case study of Uganda, which has seen major decentralization of power over the...
Persistent link: https://www.econbiz.de/10009784725
This paper offers a critical review of the methods used to estimate the extent of capital flight and illicit financial flows from developing countries. The largest estimates in the literature are based on imperfect methods with a great margin for error. Emerging new studies have built on...
Persistent link: https://www.econbiz.de/10011525403
This paper undertakes an empirical analysis of the adoption of various components of social security systems as well as contribution rates. Apart from economic determinants of the adoption, the empirical analysis features determinants relating to countries' political systems and contagion. We...
Persistent link: https://www.econbiz.de/10011532308
This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm … to be sample dependent. We also provide evidence that the positive effect of taxation on firm growth falls significantly …
Persistent link: https://www.econbiz.de/10011540215
This study presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Zambia. The paper focuses on the details of the tax-benefit system and possible data sources, building on information collected in the initial scoping study of...
Persistent link: https://www.econbiz.de/10011403654
define the fiscal state by a balanced relationship between taxation and borrowing as dominant revenue sources, and we …
Persistent link: https://www.econbiz.de/10012798575
This paper combines cross-national statistical analysis and in-depth historical case studies of Argentina and Chile to explore the relationship between two crucial dimensions of state capacity. We show that information capacity contributes to the development of fiscal capacity. States require...
Persistent link: https://www.econbiz.de/10012798662
The arguments that property rights and taxation positively affect development are well established in separate … literatures, but the link between property rights and taxation is understudied. To address this gap, we theorize that …
Persistent link: https://www.econbiz.de/10012798722
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess the distributional effects of more...
Persistent link: https://www.econbiz.de/10013269674