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Firms as tax collectors
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Showing
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1
Firms as tax collectors
Garriga, Pablo
;
Tortarolo, Dario
-
2022
-
This version: October 25, 2022
exploit two reforms in
Argentina
that dramatically expanded and subsequently reduced turnover tax withholding by firms …
Persistent link: https://www.econbiz.de/10013471292
Saved in:
2
Does historical fiscal capacity leave a long-lasting legacy? : evidence from TV tax evasion
Bagnato, Luca
-
2022
In this paper I study whether citizens' tax morale (and, more broadly, citizens' attitudes towards the state) can be affected by past institutions, focusing on the role of historical fiscal capacity. Exploiting the features of the tax collection system of a pre-unification state in XIX Century...
Persistent link: https://www.econbiz.de/10013489439
Saved in:
3
Value added tax administration and its implications for tax performance
Randa, Isaac Okoth
- In:
International journal of sustainable economies …
11
(
2022
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10014290715
Saved in:
4
The political and tax capacity of government in developing countries
Fauvelle-Aymar, Christine
- In:
Kyklos : international review for social sciences
52
(
1999
)
3
,
pp. 391-413
Persistent link: https://www.econbiz.de/10001442092
Saved in:
5
Taxing Property in Developing Countries : Theory and Evidence from Mexico
Brockmeyer, Anne
;
Estefan, Alejandro
;
Ramírez Arras, Karina
-
National Bureau of Economic Research
-
2021
Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints. We characterize optimal enforcement and taxation policies as functions of revenue elasticities and measures of taxpayer hardship. We estimate these parameters using multiple sources of...
Persistent link: https://www.econbiz.de/10012510516
Saved in:
6
Tax revenue management and reform in the digital era in developing and developed countries
Martinez-Vazquez, Jorge
;
Sanz-Arcega, Eduardo
; …
-
2022
Persistent link: https://www.econbiz.de/10012887724
Saved in:
7
Taxing the small : fostering tax compliance among small enterprises in developing countries
Fox, William F.
;
Murray, Matthew Neal
-
2013
Persistent link: https://www.econbiz.de/10009779827
Saved in:
8
The determinants of tax revenue and tax effort in developed and developing countries : theory and new evidence 1995-2015
Piancastelli, Marcelo
;
Thirlwall, Anthony P.
-
2019
This paper measures the tax effort of a sample of fifty-nine developed and developing countries over the period 1995-2015 by comparing a country's actual tax/GDP ratio with the ratio predicted derived from an international tax function which relates tax revenue to various measures of a country's...
Persistent link: https://www.econbiz.de/10011999307
Saved in:
9
Aiding dependency : a cross-national analysis of foreign aid and tax compliance
Marineau, Josiah
- In:
Studies in comparative international development : SCID
55
(
2020
)
2
,
pp. 228-256
Persistent link: https://www.econbiz.de/10012232811
Saved in:
10
Taxing the small : fostering tax compliance among small enterprises in developing countries
Fox, William F.
;
Murray, Matthew Neal
- In:
Taxation and development : the weakest link? ; essays …
,
(pp. 170-192)
.
2014
Persistent link: https://www.econbiz.de/10010440623
Saved in:
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