Showing 1 - 10 of 582
This study assesses the redistributive impact of fiscal policy -- and its individual elements -- in Zambia. Zambia's 2015 fiscal policy reduces inequality; the largest reduction is created by in-kind public service expenditures on education. However, fiscal policy also increases poverty in three...
Persistent link: https://www.econbiz.de/10012943107
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
This paper studies the question of whether exchange rate policy affects the impact of remittances on economic growth in recipient countries. The paper utilizes a comprehensive data set that comprises annual observations for 135 developing and transition countries, spanning 1970-2007. The data...
Persistent link: https://www.econbiz.de/10012966409
This paper utilizes data for African countries to analyze the extent to which financial development affects the dynamics of the relationship between exchange rate flexibility and economic growth. The findings indicate that financial development exerts a positive influence on the relationship...
Persistent link: https://www.econbiz.de/10012912272
In light of the proliferation of exceptionally large fiscal stimuli to ward off the recession triggered by the 2008 global economic and financial crisis in most advanced economies, this paper revisits the fiscal adjustment and growth nexus in Sub-Saharan Africa. Using transfer functions, it...
Persistent link: https://www.econbiz.de/10012976540
Using a new tax database for 28 countries and a variety of econometric methods, this paper contributes to the debate on the effects of fiscal policy on economic activity in a number of ways. The analysis finds that tax cuts have a stimulative effect on economic growth in developing countries....
Persistent link: https://www.econbiz.de/10012975998
-run impact of government expenditure composition and taxation. They analyze the use of the primary balance as a policy tool … interaction between public expenditure composition and taxation on growth. Similar results are obtained: large elasticities of … output with respect to capital stocks, a significant negative impact of taxation on long-run GDP, and a negative impact of …
Persistent link: https://www.econbiz.de/10012747922
The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. Although many approaches for tax simplification exist, a general trend in the region is to offer small businesses the option...
Persistent link: https://www.econbiz.de/10012970809
Firm informality is pervasive throughout the developing world, Bangladesh being no exception. The informal status of many firms substantially reduces the tax basis and therefore impacts the provision of public goods. The literature on encouraging formalization has predominantly focused on...
Persistent link: https://www.econbiz.de/10012971547
The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries, based on survey data from South Africa, Ukraine, and Nepal. A priori, most observers expect...
Persistent link: https://www.econbiz.de/10012973897