Results 261 to 270 of about 46,265 (304)

DETERMINANTS OF TAX CAPACITY AND TAX EFFORT IN SOUTHERN AFRICA: AN EMPIRICAL ANALYSIS

Applied Economics, 2021
Please access the full-text of the article on the publisher's website via the doi link at the top of this ...
Zurika Robinson
exaly   +2 more sources

TAX CAPACITY OF THE REGION: THEORETICAL ASPECT

CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA, 2021
This article discusses the category «tax capacity of the region». The main approaches to determining the regional tax capacity and factors affecting its value have been studied.
K.E. Chuprakova, O.A. Tsepelev
openaire   +1 more source

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 ...
openaire   +1 more source

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
openaire   +1 more source

Estimation of Tax Revenue and Tax Capacity [PDF]

open access: possible, 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.
openaire  

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 ...
openaire   +1 more source

Tax Capacity Building

OECD Forum on Tax Administration, 2022
openaire   +1 more source

Tax Capacity Assessment and Performance: A Within State Analysis

International Journal of Business Information Systems, 2022
Vishnu Vivek M   +2 more
openaire   +1 more source

Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights

Technological Forecasting and Social Change, 2021
Ali Uyar   +2 more
exaly  

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