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Hyper-fortunes and the super-rich : why a wealth tax makes sense
López, Ramón; Sturla Zerené, Gino - In: CEPAL review (2020) 132, pp. 221-240
Persistent link: https://www.econbiz.de/10012697431
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Tax evasion from cross-border fraud : does digitalization make a difference?
Kitsios, Emmanouil; Jalles, João Tovar; Verdier, Geneviève - 2020
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/10012392581
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Tax evasion from cross-border fraud : does digitalization make a difference?
Kitsios, Emmanouil; Jalles, João Tovar; Verdier, Geneviève - In: Applied economics letters 30 (2023) 10, pp. 1400-1406
Persistent link: https://www.econbiz.de/10014304268
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Sovereign default and imperfect tax enforcement
Pappadà, Francesco; Zylberberg, Yanos - 2019
We show that, in many countries, tax compliance is volatile and markedly responds to fiscal policy. To explore the consequence of this novel stylized fact, we build a model of sovereign debt with limited commitment and imperfect tax enforcement. Fiscal policy persistently affects the size of the...
Persistent link: https://www.econbiz.de/10012029059
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Fiscal policy and growth in developing Asia
Abdon, Arnelyn; Estrada, Gemma B.; Lee, Minsoo; Park, … - 2014
In this paper we empirically explore the relationship between fiscal policy and economic growth in developing Asia. The region's overall level of taxes and government spending are substantially lower than those prevailing in advanced economies. Nevertheless, there are conceptual grounds why...
Persistent link: https://www.econbiz.de/10010463633
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Taxation and public finance in transition and developing economies
McGee, Robert W. (ed.) - 2008
Persistent link: https://www.econbiz.de/10003228261
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Sovereign default and imperfect tax enforcement
Pappadà, Francesco; Zylberberg, Yanos - 2021
Persistent link: https://www.econbiz.de/10012434685
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Taxation and public finance in transition and developing economies
McGee, Robert W. (contributor) - 2008
Persistent link: https://www.econbiz.de/10014275006
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Taxation and Public Finance in Transition and Developing Economies
McGee, Robert W. - 2008
, corruption and tax compliance, public finance in developing economies, taxation in several former Soviet republics, Eastern … Europe and China, taxation in the enlarged European Union, tax harmonization vs. tax competition, and the philosophy of … taxation and public finance. This book will appeal to a wide segment of the academic and professional market, professors of …
Persistent link: https://www.econbiz.de/10013522905
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Tax complexity as price discrimination
Agersnap, Ole; Bjørkheim, Julie Brun - 2024
Persistent link: https://www.econbiz.de/10014517938