Results 11 to 20 of about 4,021,496 (278)
Improving the Assessment of Regional Tax Capacity by Selected Types of Taxes [PDF]
Финансовый журналSub-federal authorities have the power to administer transportation tax, gambling tax, local taxes and taxes on total income, including setting rates, providing benefits or determining the tax base, which makes these taxes an important instrument of sub ...
Igor Yu. Arlashkin
doaj +2 more sources
Building Tax Capacity for Growth and Development
Departmental PapersTax capacity is fundamental to state-building and sustainable development. Achieving a tax-to-GDP ratio of at least 15 percent—endorsed by the UN’s Compromiso de Sevilla—is critical for institutional strength, financial market depth, and economic growth.
Katherine Baer +9 more
semanticscholar +2 more sources
The State Capacity Ceiling on Tax Rates: Evidence from Randomized Tax Abatements in the DRC
Econometrica, 2023 This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low‐income countries. We study a policy experiment in the D.R.
Augustin Bergeron +2 more
semanticscholar +2 more sources
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 ...
K. Rowlingson, Amrita Sood, Trinh Tu
semanticscholar +3 more sources
State Capacity and Tolerance towards Tax Evasion: First Evidence from Romania
Administrative Sciences, 2020 We investigate the level of tolerance towards tax non-compliance and the informal economy in Romania, using a sample of 250 respondents. This variable is determined by a complex set of latent variables that include, but is not limited to, state capacity,
Rodica Ianole-Călin +2 more
exaly +2 more sources
Revenue Capacity of the EU: Taxes, Tax Sharing, and Resource Pooling
Politics and Governance, 2023 This article analyses the revenue capacity at the “centre” of the EU. It first outlines major elements (“segments”) of EU “federal” fiscal capacity, both on the revenue and expenditure side, as well as on- and off-budget.
Nico Groenendijk
doaj +4 more sources
Tax Capacity and Tax Effort: Evidence From Albanian Economy
Köz-gazdaságThe potential tax capacity is very important for assessing the tax space for policy response, especially after the COVID-19 crisis. The main objective of this paper is to study the tax capacity of the Albanian economy, relative to other transition ...
Elida Liko, Tonin Kola
doaj +2 more sources
Estimating Tax Capacity in Golestan Province [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2013 The purpose of this paper is to estimate the variables affecting the efficiency of tax collection and to calculate tax capacity of Golestan province. For this purpose, the coefficients of the regression model are estimated based on time series and cross ...
Ebrahim Abbasi +2 more
doaj +1 more source
Local budgets tax expenditures’s role in formation of tax capacity Роль налоговых расходов местных бюджетов в формировании налогового потенциала [PDF]
Problemi Ekonomiki, 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 ...
Orlova Yelena N., Bykov Stepan S.
doaj +1 more source
Tax Capacity and Tax Effort: Extended Cross-Country Analysis from 1994 to 2009
Policy Research Working Papers, 2012 One of the important factors for economic development is the existence of an effective tax system. This paper deals with the concept and empirical estimation of countries' taxable capacity and tax effort. It employs a cross-country study from a sample of
Tuan M. Le +3 more
exaly +2 more sources