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Are taxes good for your health?
Carter, Paddy; Cobham, Alex - International Centre for Tax and Development - 2016
goods and services (indirect taxes) and health outcomes, which they hypothesise arises from the impact such taxes have on … the real incomes of the poor. This paper revisits the relationship between tax types and health outcomes using the ICTD … revenue are associated with increased public health expenditure; we find some weak evidence that greater reliance on direct …
Persistent link: https://www.econbiz.de/10011582509
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The fiscal consequences of trends in population health
Goldman, Dana P.; Michaud, Pierre-Carl; Lakdawalla, Darius - In: National tax journal 63 (2010) 2, pp. 307-330
Persistent link: https://www.econbiz.de/10008736477
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Did they learn to tax? : taxation trends outside the OECD
Genschel, Philipp; Seelkopf, Laura - In: Review of international political economy : RIPE 23 (2016) 2, pp. 316-344
Persistent link: https://www.econbiz.de/10011524177
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Growth and volatility of tax revenues in Latin America
Fricke, Hans; Süssmuth, Bernd - In: World development : the multi-disciplinary … 54 (2014), pp. 114-138
Persistent link: https://www.econbiz.de/10010344340
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Does poverty matter for tax revenue performance in developing countries?
Gnangnon, Sèna Kimm - In: South Asian journal of macroeconomics and public finance 11 (2022) 1, pp. 7-38
Persistent link: https://www.econbiz.de/10013256594
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Does the adoption of peer-to-government mobile payments improve tax revenue mobilization in developing countries?
Wandaogo, Abdoul-Akim; Sawadogo, Fayçal; Lastunen, Jesse - 2022
Developing countries need to raise sufficient tax revenue to finance development. Revenue mobilization is often hampered by limited tax compliance, weak institutions, and technical problems with tax collection. One solution to these challenges is person-to-government (P2G) mobile phone payments,...
Persistent link: https://www.econbiz.de/10012816238
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Improving performance of VAT system in developing EU countries : estimating the determinants of the ratio c-efficiency in the period 1997-2017
Đorđević, Marina; Đurović Todorović, Jadranka; … - In: Facta Universitatis / University of Niš : the … 16 (2019) 3, pp. 239-254
Persistent link: https://www.econbiz.de/10012224734
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Does the political resource curse affect public finance? : the vulnerability of tax revenue in resource-rich countries
Haldenwang, Christian von; Ivanyna, Maksym - International Centre for Tax and Development - 2017
This paper explores the extent to which government revenue is affected by external shocks, and whether these effects are different for resource-rich as compared with non-resource-rich countries. We are particularly interested in the fate of poorer countries, as we assume they will find it more...
Persistent link: https://www.econbiz.de/10011588868
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Do multinational companies shift profits out of developing countries? : how data availability may hide the evidence
Schimanski, Caroline - 2018
This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature. It uses global firm-level panel data from 2006-2015 and identifies profit-shifting...
Persistent link: https://www.econbiz.de/10011846181
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Corporate tax policy and international firm behavior
Steinmüller, Elias - 2019
Persistent link: https://www.econbiz.de/10012181483