Results 21 to 30 of about 34,058 (257)
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 ...
Juan Carlos Benitez, Charles Vellutini
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State Institutions and Tax Capacity [PDF]
IMF Working Papers, 2019 Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries from 1996 to 2017.
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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
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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
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Revenue Formation Policy in the European Union Budget
Vestnik MGIMO-UniversitetaThe European Union’s post-2027 agenda raises a deceptively simple question: where will the money come from? The problem has acquired new urgency since the European Commission’s July 2025 proposal for the 2028–2034 Multiannual Financial Framework ...
M. V. Strezhneva
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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 ...
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Distinct Systemic Sclerosis Phenotypes Related to Ethnicity: An Opportunity to Personalize Care?
Arthritis Care &Research, EarlyView.Objective The objective is to describe and compare demographic, clinical, and serological characteristics of patients with systemic sclerosis (SSc) according to ethnic background. Methods Participants enrolled in the Canadian Scleroderma Research Group cohort who self‐identified to a single ethnicity group were included.
Danick Goulet +11 more
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Advanced Healthcare Materials, EarlyView.Engineered nanoparticles capture disease‐specific biomolecular coronas that uncover hidden molecular features of Alzheimer's disease. Combined proteomic and lipidomic analyses reveal a characteristic shift in ribosomal machinery and energy metabolism, generating a multiomic fingerprint that supports accurate disease detection and opens new ...
Antonietta Greco +7 more
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