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Tax revenues in transition countries : structural changes and their policy implications
Khujamkulov, Ismoil - International Centre for Tax and Development - 2016
Changes in the tax structure and category of taxes clearly matter when it comes to initiating tax policies. This paper employs data from a sample of 33 transitional countries over the period 1991-2014. It finds that, in a particular transitional country, the higher the national income, the...
Persistent link: https://www.econbiz.de/10011587046
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Tax revenue data in Africa : the Government Revenue Dataset and African Tax Outlook in comparison
Mbuyamba, Frankie; McNabb, Kyle - 2024
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 Government Revenue Dataset. We consider the background,...
Persistent link: https://www.econbiz.de/10014496434
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Fiscal states in sub-Saharan Africa : conceptualization and empirical trends
Bak, Ane Karoline; Jeppesen, Matilde; Kjær, Anne Mette - 2021
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
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No taxation without informational foundation : on the role of legibility in tax state development
Hau, Matthias vom; Peres-Cajías, José; Soifer, Hillel - 2021
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
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Tax revenue mobilization in conflict-affected developing countries
Boogaard, Vanessa van den; Prichard, Wilson; Milicic, Nikola - International Centre for Tax and Development - 2016
counterpoint to theories about the role of taxation in war-making and state building. …
Persistent link: https://www.econbiz.de/10011573391
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Fiscal decentralization and the shadow economy
Janský, Petr; Palanský, Miroslav - International Centre for Tax and Development - 2016
In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric...
Persistent link: https://www.econbiz.de/10011582864
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Tax research in South Africa
Ebrahim, Amina; Gcabo, Rebone; Khumalo, Lillian; … - 2019
This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in …
Persistent link: https://www.econbiz.de/10011982629
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Taxation and accountability in sub-Saharan Africa
Dom, Roel; Morrissey, Oliver; Tagem, Abrams Mbu Enow - 2023
Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance … there have also been increases in measures of accountability. Has the increase in taxation promoted improved accountability … of taxation is only observed for vertical accountability (capturing the quality of elections and party competition), and …
Persistent link: https://www.econbiz.de/10014362682
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The impact of democracy on economic growth in sub-Saharan Africa, 1982 - 2012
Masaki, Takaaki; Van de Walle, Nicolas - 2014
Does democracy promote economic growth? There is still an ongoing debate over the economic implications of democracy, and this question has gained critical importance particularly in the African context, where a wave of democratization in the early 1990s coincided with the start of a new era of...
Persistent link: https://www.econbiz.de/10010252703
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Inequality and growth : a review on a great open debate in economics
Baselgia, Enea; Foellmi, Reto - 2022
What is the relationship between inequality and growth? This question has occupied and fascinated social scientists for more than a century. This article critically reviews the recent empirical and theoretical literature on the complex interplay between inequality and economic growth. Inequality...
Persistent link: https://www.econbiz.de/10012816433