Research Insights: Do Tax Amnesties Really Work? [PDF]
, 2020 A behaviorally informed notice can increase the effectiveness of tax amnesties. In Santa Fe, Argentina, notices of a tax amnesty were redesigned and tested against old and more complicated notices.
Inter-American Development Bank
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Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile [PDF]
, 2023 Tax administrations (TAs) worldwide have increasingly been moving toward digitalization to increase process efficiency and service delivery. This technical note presents a methodology, and its application for the case of Chile, for evaluating the ...
Inter-American Development Bank
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Studying the Impact of Exchange Rate Fluctuations on Tax Revenues in Iran's Economy [PDF]
International Journal of Management, Accounting and Economics, 2023 One of the most significant sources of government funding that has an impact on social and economic trends is tax income. One of the most significant elements impacting macroeconomic variables, particularly tax income, are exchange rate swings.
Seyed Valiallah Mirhoseyni +2 more
doaj +1 more source
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]
Journal of International Accounting, Auditing and Taxation, 2020 This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens. We find that the number of subsidiaries of European banks in tax havens declines significantly after the introduction of mandatory public CbCR in contrast to insurance firms that need not disclose.
Eberhartinger, Eva +2 more
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Avoiding Taxes: Banks' Use of Internal Debt [PDF]
SSRN Electronic Journal, 2020 AbstractThis paper investigates how multinational banks use internal debt to shift profits to low-taxed affiliates. Using regulatory data on multinational banks headquartered in Germany, we show that banks use this tax avoidance channel more aggressively than non-financial multinationals do.
Reiter, Franz +2 more
openaire +7 more sources
Tax Buoyancy in the Caribbean: Evidence from Heterogenous Panel Cointegration Models [PDF]
, 2020 This paper provides long- and short -run tax buoyancy estimates for a group of 12 Caribbean countries over the period 1991-2017. By using panel regressions, this paper finds that the long- and short-run tax buoyancy estimates are statistically ...
Inter-American Development Bank
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The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador
, 2021 This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador.
Inter-American Development Bank
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Simulating Personal Income Tax Reforms and Fiscal Gains in the Andean Region [PDF]
, 2020 The aim of this paper is to assess the budgetary and distributional effects of tax policy reforms in five Andean countries: Bolivia, Colombia, Ecuador, Peru and Venezuela.
Inter-American Development Bank
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CACAO: Accounting and Organizational Data Storage and Consultation System: Open-Source Software for Tax Administrations [PDF]
, 2023 CACAO is a web platform that allows for the receipt, validation, processing, and analysis of accounting data from taxpayers in a standardized manner. Developed in open-source code, the platform\u27s goal is to facilitate the transmission of taxpayer data
Inter-American Development Bank
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Relationship between bank value, tax avoidance, and profitability [PDF]
Banks and Bank SystemsThis study explores the intricate relationships between bank value, tax avoidance, and profitability, which significantly affect the stability and strategies of financial institutions worldwide.
Mohammad Fawzi Shubita
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