Showing 1 - 10 of 107
How can governments reduce the prevalence of cross-border tax fraud? This paper argues that the use of digital technologies offers an opportunity to reduce fraud and increase government revenue. Using data on intra-EU and world trade transactions, we present evidence that (i) cross-border trade...
Persistent link: https://www.econbiz.de/10013252038
We assess the specific need (or its absence) of a country to implement a fiscal consolidation programme by focusing specifically on their degree of success, notably in terms of fiscal sustainability. The "need" to consolidate is based on having a primary balance above or below the...
Persistent link: https://www.econbiz.de/10012938962
(DEA). Then, relying on panel data and instrumental variable approaches, we estimate the effect of public sector efficiency …
Persistent link: https://www.econbiz.de/10013445458
This paper explores the nuanced relationship between fiscal decentralization and fiscal sustainability. Employing panel …
Persistent link: https://www.econbiz.de/10014543839
these newly computed public efficiency scores with tax structures using a reduced-form panel data regression specification …
Persistent link: https://www.econbiz.de/10012871234
defines a methodology to assess public sector efficiency and it creates a novel and large cross-sectional panel dataset of …
Persistent link: https://www.econbiz.de/10012504343
defines a methodology to assess public sector efficiency and it creates a novel and large cross-sectional panel dataset of …
Persistent link: https://www.econbiz.de/10014090629
We measure the success of fiscal consolidation, with alternative definitions, based on ad-hoc quantitative approaches and on a policy-action approach. The cyclically adjusted primary balance, and the duration of the consolidation contribute for its success, and the opposite applies for revenue...
Persistent link: https://www.econbiz.de/10013118796
We measure the success of fiscal consolidation, with alternative definitions, based on ad-hoc quantitative approaches and on a policy-action approach. The cyclically adjusted primary balance, and the duration of the consolidation contribute for its success, and the opposite applies for revenue...
Persistent link: https://www.econbiz.de/10013104645
spending efficiency scores via data envelopment analysis. Second, relying on panel data and impulse response approaches, we … sector efficiency, both for local projections and panel analysis. For instance, efficiency rises by 10 percent following a …
Persistent link: https://www.econbiz.de/10014280082