Results 241 to 250 of about 3,189,490 (281)

The capacity of governments to raise taxes

OECD Economics Department Working Papers, 2017
This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the response of revenue to rates weakens as rates become higher, confirming the existence of a hump-shaped ...
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Estimation of Tax Revenue and Tax Capacity [PDF]

, 2000
The paper describes the general approach to project various tax revenues in future years under the current tax law and proposed changes in the law. It also presents a short term monthly model for monitoring tax revenues. The model is applied to the case of China.
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Local budgets tax expenditures's role in formation of tax capacity [PDF]

The Problems of Economy, 2012
The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation.
Orlova Yelena N., Bykov Stepan S.
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Disparate geography and the origins of tax capacity

The Review of International Organizations, 2018
We establish a conceptual and empirical link between the geographic distribution of economic endowments within a nation and long-run fiscal capacity. Economic geography informs elites’ incentives to facilitate large-scale central taxing bureaucracies.
Pablo Beramendi, Melissa Rogers
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Tax Enforcement Capacity and Uncertain Tax Positions

A growing literature documents that effective tax rates respond to changes in IRS enforcement capacity, interpreting this evidence as firms adjusting aggressive tax positions in response to changes in audit probability. This paper provides a direct test of that interpretation using FIN 48 disclosures of uncertain tax benefits, which capture firms' own ...
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Tax Capacity Building

OECD Forum on Tax Administration, 2022
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Tax Regime vs. Innovation Capacity

SSRN Electronic Journal, 2010
This study aims to highlight the fact that a high tax regime undermines a nation's capacity to innovate. This ability is jeopardized when in "Conscience of a Liberal”, Paul Krugman calls for a progressive tax system designed to equalize incomes. Article aims to highlight inversely proportional relationship between the level of taxation and innovation ...
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Tax Capacity Assessment and Performance: A Within State Analysis

International Journal of Business Information Systems, 2022
Vishnu Vivek M, Punniyamoorthy Murugesan, V. Avanya   +2 more
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Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights

Technological Forecasting and Social Change, 2021
Ali Uyar, Amir Hasnaoui, Ahmed Bani-Mustafa   +2 more
exaly  

Does Tax Debt Capacity Matttter? [PDF]

Finnish Economic Papers, 2009
Nordic corporations to a large extent both pay corporate tax and abstain from utilizing their depreciation allowances to the maximum extent possible. In this paper, we attempt to explain the empirical observation that most firms fails to maximize their tax usage.
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