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Khandker, Shahidur R. - 2017

other governments, the Government of Pakistan subsidized the formal scheme on the grounds that lending to agriculture is a …Both formal, and informal loans matter in agriculture. But formal lenders provide much more in production lending, than … do informal lenders, often at a higher cost than what they can recover. The Agricultural Development Bank of Pakistan …

Persistent link: https://www.econbiz.de/10012976129

Benefit Incidence with Incentive Effects, Measurement Errors and Latent Heterogeneity

Ravallion, Martin - 2017

Empirical studies of tax and benefit incidence routinely ignore behavioral responses and measurement errors. This paper offers an econometric method of estimating the mean benefit withdrawal rate (marginal tax rate) allowing for incentive effects, measurement errors, and correlated latent...

Persistent link: https://www.econbiz.de/10012974084

The Distributive Impact of Taxes and Expenditures in Colombia

Jairo, Nunez - 2020

Colombia has reduced extreme poverty in the past 16 years by almost half, moderate poverty by 22 percentage points, and made more than four million Colombians jump the threshold of multidimensional poverty. However, it remains one of the most unequal countries in the region, after Brazil and...

Persistent link: https://www.econbiz.de/10012840242

Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies

Leigh Pemberton, Jonathan - 2019

This paper reviews recent international initiatives and domestic policy developments aimed at helping countries to protect their tax base against erosion by individuals and companies that allocate assets to or route income via low tax jurisdictions. The paper highlights the benefits and...

Persistent link: https://www.econbiz.de/10012889906

Policy Implications of Non-Linear Effects of Tax Changes on Output

Gunter, Samara - 2019

An earlier paper titled "Non-linear effects of tax changes on output: The role of the initial level of taxation," estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for the period 1970-2014, and (ii) the so-called narrative...

Persistent link: https://www.econbiz.de/10012893919

The Distributional Impact of Taxes and Transfers in Poland

Goraus-Tanska, Karolina - 2017

This paper assesses the impact of fiscal policy on the incidence, depth, and severity of poverty, and examines whether there is room for an increased role for fiscal policy in improving the wellbeing of the poor. The results show that the combined effect of taxes and social spending helped...

Persistent link: https://www.econbiz.de/10012968208

Taxation, Information, and Withholding : Evidence from Costa Rica

Brockmeyer, Anne - 2017

This paper studies tax withholding on business sales, a widely used compliance mechanism which is ignored by public finance theory. A withholding scheme, whereby the payer in a transaction collects tax from the payee, is introduced in a standard evasion model with third-party reporting. If the...

Persistent link: https://www.econbiz.de/10012969786

Can Tax Simplification Help Lower Tax Corruption?

Awasthi, Rajul - 2017

This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining "tax simplicity" as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax...

Persistent link: https://www.econbiz.de/10012972935

Revenue Potential, Tax Space, and Tax Gap : A Comparative Analysis

Khwaja, Munawer Sultan - 2017

This paper contributes to the empirical literature on the key determinants of the revenue generating potential in 61 countries. The paper uses a broad set of data and econometric methods to conduct analyses that are of relevance to revenue potential. Earlier studies have not distinguished...

Persistent link: https://www.econbiz.de/10012973225

Tax Capacity and Tax Effort : Extended Cross-Country Analysis from 1994 to 2009

Le, Tuan Minh - 2017

One of the important factors for economic development is the existence of an effective tax system. This paper deals with the concept and empirical estimation of countries' taxable capacity and tax effort. It employs a cross-country study from a sample of 110 developing and developed countries...

Persistent link: https://www.econbiz.de/10012974861

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