Corruption defined as the misuse of public power for personal gains is a forefront issue around the world, especially in developing countries. This paper mainly assumes that corruption has negative effects on government revenues both in the short-run and the long-run. In order to test this...

Several African countries have to increase their tax revenues to finance human and economic development. General consumption taxes, such as VATs, are the preferred instrument for doing so, because they are less detrimental to growth than income taxes. To enable their use, VAT design has to be...

This paper evaluates the impact of globalization on tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration. This in turn should shift their tax revenue from quot;easy to collectquot;...

While the primary goal of tax audits is to enhance tax compliance, they are also crucial in generating tax revenues. Though several studies have emphasized the compliance-enhancing objective of audits, little attention has been directed towards the revenue-impact of audits. At times, tax audit...

Over the past two decades, the volatility of the United States federal income tax revenue has increased. Looking deeper into the income composition of taxable sources, we find that tax revenue has increased its dependence on volatile — broadly defined--capital income, due in part to an...

This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output. It shows how an...

This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could...

Does the reliance on diversified tax structure enhance resilience to fiscal risks? This paper gives an answer to this question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil index, and unlike the few existing tax diversification indices,...

The international debate on tax avoidance lately is focused on digital business models. In the G20/OECD Inclusive Framework on BEPS 137 countries are currently developing the so-called Unified Approach to address the tax challenges arising from the digitalization of the economy. The aim of this...