Showing 71 - 80 of 28,645
Persistent link: https://www.econbiz.de/10009763677
Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial...
Persistent link: https://www.econbiz.de/10009702957
We study the effect of inflowing remittances - a major source of capital for many countries - on tax-revenues and tax-policy. Instrumenting remittances with changes in the oil-price interacted with a country's distance to oil-producing countries, we find that remittances have a large positive...
Persistent link: https://www.econbiz.de/10011441144
This paper contributes to the literature on tax performance in sub-Saharan African countries. A standard model of the determinants of tax revenue is augmented to include measures of indigenous pre-independence institutional structure constructed from anthropological data on the characteristics...
Persistent link: https://www.econbiz.de/10010390344
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than...
Persistent link: https://www.econbiz.de/10013098586
This paper traces the rise of tax expenditure reporting in countries of the Global South, with a particular focus on India. It investigates why and how policy makers in some low and middle income countries are now moving to adopt a budgeting practice that originated in wealthy Western nations in...
Persistent link: https://www.econbiz.de/10013099943
I consider a model in which an autocrat can invest in fiscal capacity and thus be able to tax his subjects (citizens). Investment in fiscal capacity is costless but comes with a demand for fiscal accountability by the citizens, something akin to the spirit of the slogan "no taxation without...
Persistent link: https://www.econbiz.de/10013091464
Persistent link: https://www.econbiz.de/10013160451
My aim in this paper is simply to explore in an admittedly discursive and preliminary fashion some aspects of the complex balancing act needed to achieve economically and politically sustainable tax systems in Latin America. By a “sustainable” tax system I mean one that is sufficiently...
Persistent link: https://www.econbiz.de/10013160452
By using dynamic panel data estimation techniques for twenty-one OECD countries, this paper investigates the effects of government expenditures and four different types of tax policy innovations on the human capital accumulation process. Our results show that only income taxes have a significant...
Persistent link: https://www.econbiz.de/10012731010