decline in the overall deficit. Executive Directors have recommended that spending cuts and comprehensive tax reforms be …

Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14 …½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking … Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants …

effectiveness and efficiency of tax administration, and introduce innovations in the public sector. Based on a sample of about 40 … tax administrations to monitor the compliance of the large taxpayers. The paper also reviews the effectiveness of large …

question is addressed through an econometric analysis of the determinants of tax revenue, using time series that are adjusted … for tax policy changes. The results suggest that growth in corporate profits and capital gains each contributed forty …

This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more … perceive amnesties as another revenue source (rather than a tax increase alternative). Finally, supporting evidence shows that … who lost their reelection bids and the introduction of a tax amnesty during their election years. …