Results 21 to 30 of about 3,189,490 (281)
, 2023 This file contains the survey dataset and associated study instruments as reported in the publication by Duda et al, titled 'An evaluation of capacity strengthening within an international conservation agriculture research ...
Capacity Research, Centre for
core +1 more source
, 2015 The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
core +5 more sources
Measuring the Redistributive Capacity of Tax Policies
IMF Working Papers, 2021 This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the ...
Charles Vellutini, Juan Carlos Benitez
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Building Tax Capacity in Developing Countries [PDF]
, 2015 The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development.
McCluskey, Rhiannon +5 more
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Studying Customer Satisfaction of Mashhad Airport Customs Based on Kano and Servqual Models [PDF]
International Journal of Management, Accounting and Economics, 2017 Over the past two decades, developed countries were shadowed by moving toward service-based economics, which is recently affecting developing countries.
Abbas Sharifipour +3 more
doaj
Public attitudes to a wealth tax: the importance of ‘capacity to pay’ [PDF]
Fiscal Studies, 2021 AbstractIn this paper, we present findings from the first ever study, to our knowledge, to focus in detail on public attitudes to an annual wealth tax. We start with a brief review of relevant recent studies before outlining the mixed methods used, which involved a nationally representative survey of 2,243 members of the general public and four focus ...
Rowlingson, Karen +2 more
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Enhancing the capacity of tax authorities and its impact on transfer pricing activities of FDI en-terprises in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province of Vietnam [PDF]
Management Science Letters, 2019 This study aims at discovering the relationship between the improvement in the capacity of tax authorities and its effect on the transfer pricing activities of foreign direct investment (FDI) enterprises in four provinces/cities of Vietnam: Ha Noi, Ho ...
Hong Nhat Nguyen +3 more
doaj +1 more source
A New Approach to Measuring Tax Effort
Economies, 2019 This paper attempts to extend the theoretical and empirical methodology employed in previous literature, by proposing a utility maximization process to estimate the optimal tax revenue from a sample of 30 countries. It is shown that an optimal tax system
Basil Dalamagas +2 more
doaj +1 more source
IMF Working PapersBuilding on previous studies, we propose a robust estimation strategy to uncover the causal effects of tax administration strength on tax revenue in 121 countries over the period 2014–2022. Our novel approach utilizes a unique expert survey to construct an Operational Strength Index of tax administration, using the International Survey on Revenue ...
Jean-Marc Atsebi +2 more
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The Tax Collection Capacity of Afghanistan: An Answer in the Light of Rampant Tax Evasion Practices [PDF]
Kardan Journal of Law, 2019 Afghanistan has taken a number of measures to combat tax evasion, however, they have not led to strengthening tax compliance in the country. This is due to the prevalence of economic crimes and the weaknesses in the state’s tax model. This article argues that these problems present the greatest hurdle in Afghanistan's quest towards a tax compliant ...
openaire +2 more sources