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Tax revenue instability and tax revenue in developed and developing countries [PDF]
Applied Economic Analysis, 2021 Purpose This paper aims to explore the effect of non-resource tax revenue instability on non-resource tax revenue in developed and developing countries. Design/methodology/approach The analysis has used an unbalanced panel data set of 146 countries over the period 1981–2016, as well as the two-step system generalized methods of moment approach ...
Sèna Kimm Gnangnon
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Alcohol taxes, tax revenues and the Single European Market [PDF]
Fiscal Studies, 1999 AbstractThis paper addresses the issue of whether tax revenue from alcohol lost through cross‐border shopping could be recouped by cutting excise duties. This in turn depends on the elasticity of demand for alcohol.We use data from the Family Expenditure Survey 1978–96 to estimate own‐ and cross‐price elasticities of demand for beer, wine and spirits ...
Crawford, I, Smith, Z, Tanner, S
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Tax Rates and Tax Revenues in the Context of Tax Competitiveness [PDF]
Journal of Risk and Financial Management, 2021 The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and other indicators.
Martina Helcmanovská +1 more
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Tax Revenue and (or?) Trade Liberalization [PDF]
IMF Working Papers, 2005 Abstract With the public finances of many developing and emerging market countries still heavily dependent on trade tax revenues, further trade liberalization may be hindered unless they are able to develop alternative sources of revenue. Against a background of, and to inform, heightened theoretical controversy as to the appropriate balance between ...
Michael Keen, Thomas Baunsgaard
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The Behavioral Elasticity of Tax Revenue [PDF]
Journal of Legal Analysis, 2019 Abstract This article presents a measure of the efficiency consequences of changes to tax policies that inform a wide range of tax law debates. Building upon recent extensions to the “elasticity of taxable income” concept, we clarify the relationship among revenue effects, administrative costs, and compliance costs. The resulting measure—
Daniel J Hemel, David A Weisbach
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Tax Competition and Tax Revenues [PDF]
Intereconomics, 2006 It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries.
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REAL ESTATE TAX REVENUE AND IT´S PLACE IN LOCAL GOVERNMENT TAX REVENUE
, 2022 The diversity of approaches to the application of real estate tax across the countries of the world gives impetus to detailed monitoring of how the tax is levied, how the tax rates are set, and, ultimately, how the revenue from the tax evolves in each country separately. The paper deals with the analysis of the development of real estate tax revenue in
Jana Lukáčová, Lenka Maličká
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Income tax evasion: tax elasticity, welfare, and revenue [PDF]
International Tax and Public Finance, 2020 This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output.
Max Gillman, Max Gillman
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Making Mountains of Debt Out of Molehills: The Pro-Cyclical Implications of Tax and Expenditure Limitations [PDF]
, 2010 This paper presents evidence that property tax limits have detrimental effects on state and local revenues during recessions. Property tax limits cause states to rely on income–elastic revenue sources, such as the income tax or charges and fees.
McCubbins, Mathew D., Moule, Ellen
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Democracy, Urbanization, and Tax Revenue [PDF]
Studies in Comparative International Development, 2017 During the last two centuries, taxation has not only increased dramatically in level and volume; its structure has also changed: from a heavy reliance on customs revenue in the early nineteenth century to a stronger emphasis on income taxation in the twentieth.
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