Results 11 to 20 of about 20,366 (264)
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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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 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 ...
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Impact of Taxes on Economic Growth in Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe purpose of the research was to ascertain how taxes affected Tanzania's economic growth. specifically looked at how Tanzania's economic development was impacted by import taxes, value-added taxes, and corporate income taxes.
Nshunju Martin, Beny Mwenda
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Does service sector growth influence tax revenue in Tanzania?
Cogent Business & Management, 2023 The study of the influence of service sector expansion on tax revenue is critical, but it has received little attention. The majority of the studies focused on how the service sector affects economic growth.
Magreth Mapunda +2 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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Tax revenue inefficiency and political risk factors: The Hen or The egg?
Cogent Business & Management, 2023 Better tax administration and revenue mobilization can increase tax revenue performance while also strengthening the connection between the state, the business sector, and civil society.
Agumas Alamirew Mebratu
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The Effect of Tax Extensification on Income Tax Revenue
Acman: Accounting and Management Journal, 2023 This research is to determine the effect of tax extensification on income tax receipts at one of the Tax Offices in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents, then process them through SPSS 20 to be tested, and then present ...
Agistina Suryani +3 more
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Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance ...
Beny Mwenda, Lewis Charles
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Impact of excise tax on the South African economy: A dynamic CGE approach
Journal of Economics and Management, 2019 Aim/purpose – This paper analyses the impact of excise tax on the South African economy by means of a Dynamic Computable General Equilibrium (CGE) model.
Erero Jean Luc
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