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Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights
Technological Forecasting and Social Change, 2021Ali Uyar +2 more
exaly +2 more sources
The American Economic Review, 2022
This paper investigates the trade-offs between local elites and state agents as tax collectors in low-capacity states. We study a randomized policy experiment assigning neighborhoods of a large Congolese city to property tax collection by city chiefs or ...
Pablo Balán +3 more
semanticscholar +1 more source
This paper investigates the trade-offs between local elites and state agents as tax collectors in low-capacity states. We study a randomized policy experiment assigning neighborhoods of a large Congolese city to property tax collection by city chiefs or ...
Pablo Balán +3 more
semanticscholar +1 more source
European Journal of Operational Research, 2021
While emission tax and mandatory emission capacity regulations are widely implemented to control greenhouse gas emissions, it remains unclear which will lead to better performance in an uncertain environment.
Qingguo Bai +3 more
semanticscholar +1 more source
While emission tax and mandatory emission capacity regulations are widely implemented to control greenhouse gas emissions, it remains unclear which will lead to better performance in an uncertain environment.
Qingguo Bai +3 more
semanticscholar +1 more source
Building Tax Capacity in Developing Countries
Staff Discussion Notes, 2023Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue mobilization during the past decades.
Juan Carlos Benitez +3 more
openaire +1 more source
TAX CAPACITY OF THE REGION: THEORETICAL ASPECT
CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA, 2021This 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, 2017This 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
Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities
Annual Review of Economics, 2019No modern state can exist in the long term without effective taxation. Recent research emerging from close collaboration of academics with tax authorities has shed new light on how states can build such tax capacity.
Dina Pomeranz +3 more
semanticscholar +1 more source
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.
openaire
International Journal of Energy Sector Management
Purpose Over the last decades, the need for sustainable energy production and consumption has been heavily discussed. However, there has been no consensus in the extant literature.
F. Bekun +4 more
semanticscholar +1 more source
Purpose Over the last decades, the need for sustainable energy production and consumption has been heavily discussed. However, there has been no consensus in the extant literature.
F. Bekun +4 more
semanticscholar +1 more source