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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 …

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

Size-Dependent Tax Enforcement and Compliance : Global Evidence and Aggregate Implications

Bachas, Pierre Jean - 2018

This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries. Data on...

Persistent link: https://www.econbiz.de/10012925150

Reducing Distortions in International Commodity Markets : An Agenda for Multilateral Cooperation

Hoekman, Bernard - 2017

as a result affect world prices for the specific products concerned. Market failures and market structures (market power … along the value chain) also affect supply. This paper briefly reviews a number of factors that may distort international … absence of policy -- generate international spillovers that call for the negotiation of international policy disciplines …

Persistent link: https://www.econbiz.de/10012975528

Mutual Fund Investment in Emerging Markets - an Overview

Kaminsky, Graciela - 2017

International mutual funds are one of the main channels for capital flows to emerging economies. Although mutual funds … strategies. The authors provide an overview of mutual fund activity in emerging markets. First, they describe international … than domestic U.S. funds and world funds. When investigating abroad, U.S. mutual funds invest more in equity than in bonds …

Persistent link: https://www.econbiz.de/10012946753

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

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

series from the World Bank's Enterprise Survey Database. The focus is on business taxes. The study includes 104 countries … from different income groups and regions of the world. The time period is 2002-12. The empirical findings support the …

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

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