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Herding, rent-seeking taxpayers, and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2022
In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle …
Persistent link: https://www.econbiz.de/10013469619
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So close and yet so far : the ability of mandatory disclosure rules to crack down on offshore tax evasion
Casi-Eberhard, Elisa; Mardan, Mohammed; Muddasani, … - 2022
We study the short-term effect of the introduction of the mandatory disclosure programme for aggressive tax arrangements by focusing on the one introduced in May 2018 under Council Directive 2018/288/EU (or DAC6). Employing bilateral data on cross-border deposits, we study the effect of this new...
Persistent link: https://www.econbiz.de/10013387434
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Countering global oil theft : responses and solutions
Romsom, Etienne - 2022
This second of two papers on global oil theft discusses ways to reduce oil theft, misappropriation, and fraud. At US$133 billion per year, oil is the largest stolen natural resource globally, while fuel is the most smuggled natural resource. Oil theft equates to 5-7 per cent of the global market...
Persistent link: https://www.econbiz.de/10013165046
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Global oil theft : impact and policy responses
Romsom, Etienne - 2022
This paper, the first of two on global oil theft and fraud, discusses the prevalence, methods, and consequences of global oil theft, valued at US$133 billion per year and equivalent to 5-7 per cent of the global market for crude oil and petroleum fuels. However, the impact of oil theft is...
Persistent link: https://www.econbiz.de/10012816265
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How does petty corruption affect tax morale in sub-Saharan Africa? : an empirical analysis
Jahnke, Björn - 2017
analyse how petty corruption erodes tax morale. A mediation analysis shows that petty corruption directly reduces tax morale … severe in countries and regions where fewer people are affected by petty corruption and becomes insignificant if extortion of …
Persistent link: https://www.econbiz.de/10011588935
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Communication matters : sensitivity in fairness evaluations across wealth inequality expressions and levels
Oppel, Annalena - 2023
This paper seeks to understand whether the way in which inequality is communicated through measurements influences individuals' fairness perceptions regarding wealth inequality. It begins from the premise that prominent measures of inequality, such as the Gini coefficient, fall short of...
Persistent link: https://www.econbiz.de/10014314736
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Estimating tax gaps in Zambia : a bottom-up approach based on audit assessments
Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023
Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...
Persistent link: https://www.econbiz.de/10013548954
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Assessing the impact of an intervention to withhold value-added tax in Zambia
Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; … - 2023
Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes. One such new policy is a withholding...
Persistent link: https://www.econbiz.de/10013548991
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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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Inequality, good governance and endemic corruption
Epstein, Gil S.; Gang, Ira N. - 2018
Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We … payments, limiting the state's economic development capability. In the face of extensive corruption, it is challenging for the … that minimizes corruption and is sensitive to the present and future needs of society. To do this it must understand what …
Persistent link: https://www.econbiz.de/10011805987