Results 221 to 230 of about 23,939 (253)

An empirical analysis of tax ratios and tax efforts for Kenya and Malawi

2018
The study intended to analyse the trends in tax ratio and tax effort differentials between Kenya and Malawi using secondary annual data for the period 1980 to 2015. The data were obtained from both the International Monetary Fund and World Bank data bases. The study was carried out to analyse tax ratios for Kenya and Malawi, estimate the tax effort for
Macha, Raphael Rasiel, Lado, Emmanuel Pitia Zacharia, Nyansera, Ondari Cyrus   +2 more
openaire   +3 more sources

Explaining the Decline in Tax Effort

2002
With the continuing deterioration of the Philippine government's fiscal position in the past few years, it is important to arrest the undeterred contraction of the government's revenue effort. This Notes analyzes the sources of the decline in the country's tax effort and offers recommendations on where and what to focus to be able to address this ...
openaire   +1 more source

Tax Effort: The Impact of Corruption, Voice and Accountability [PDF]

, 2007
In this paper we argue that a more legitimate and responsive state is an essential factor for a more adequate level of tax effort in developing countries. While at first glance giving such advice to poor countries seeking to increase their tax ratios may not seem more helpful than telling them to find oil, it is presumably more feasible for people to ...
Richard M. Bird, Jorge Martinez-Vazquez, Benno Torgler   +2 more
openaire   +2 more sources

Tax Effort as an Indicator of Fiscal Stress

Public Finance Quarterly, 1988
The most visible credit market measure of the fiscal health of a municipality is the credit rating. In this article we ask whether the credit rating fully incorporates the fiscal stresses faced by municipal governments. We utilize state “tax effort” as a measure of the fiscal stress faced by a municipality.
Earl D. Benson, Barry R. Marks, K. K. Raman   +2 more
openaire   +1 more source

The Tax Effort

2023
Emilie Caldeira, Grégoire Rota-Graziosi, Nicaise Médé   +2 more
openaire   +1 more source

Reassessing Tax Effort in Developing Countries: a Proposal of a Vulnerability-Adjusted Tax Effort Index (VATEI)

2017
This paper describes the estimation of a new tax effort index for 120 developing countries over 1990-2012. Two major innovations are the use of a new measure of non-resource tax revenues and the correction of the traditional method of tax effort estimation by accounting for structural economic and human vulnerabilities.
Yohou, Djedje Hermann, Goujon, Michaël
openaire   +1 more source

Exploring the Deep Determinants of Tax Effort

SSRN Electronic Journal, 2019
The tax effort literature explains cross-country variation in tax revenues using various determinants of tax revenues. To date, this literature has viewed tax effort primarily as a function of current economic and political circumstances; proximate determinants of tax effort.
openaire   +1 more source

New approaches to measuring tax effort

2014
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.
Musharraf Rasool Cyan, Jorge Martinez-Vazquez, Violeta Vulovic   +2 more
openaire   +1 more source

A more accurate measurement of tax effort

Applied Economics Letters, 2007
Even though it is commonplace in many countries for federal governments to give fiscal support to local governments, this may work as a deterrent in providing incentives to local governments to increase their own revenue. To address this problem of moral hazard, various techniques of measuring the local governments’ tax effort have been suggested in ...
openaire   +1 more source

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

Applied Economics, 2021
Zurika Robinson
exaly