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Public Finance Quarterly, 1985
This article examines the relationship between the selection of tax instruments Abstract and the size of the public budget. It develops and tests with data from 37 large cities a model that is an alternative to the commonly cited fiscal illusion model. The model is predicated upon the assumption that budget-maximizing governments prefer broad-based tax
Charles H. Breeden, William J. Hunter
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This article examines the relationship between the selection of tax instruments Abstract and the size of the public budget. It develops and tests with data from 37 large cities a model that is an alternative to the commonly cited fiscal illusion model. The model is predicated upon the assumption that budget-maximizing governments prefer broad-based tax
Charles H. Breeden, William J. Hunter
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Tax Amnesties and Tax Revenues
Public Finance Quarterly, 1990This article examines some unexplored and unresolved issues surrounding the Abstract impact of tax amnesties on tax revenues. The results indicate that amnesties can have a positive impact on compliance and tax collections, if the amnesty makes individuals see that paying taxes is the norm and if individuals anticipate a future amnesty that will have a
James Alm, William Beck
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Pollution Taxes and Revenue Recycling
Journal of Environmental Economics and Management, 1995zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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2002
Value-added taxes comprise about 15 per cent of aggregate tax revenues in OECD countries and their level is sufficiently high for them to have substantial labour market effects. However, it is often argued that the analysis of a value-added tax or a tax on revenues yields no insights in addition to those which are generated by an investigation of an ...
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Value-added taxes comprise about 15 per cent of aggregate tax revenues in OECD countries and their level is sufficiently high for them to have substantial labour market effects. However, it is often argued that the analysis of a value-added tax or a tax on revenues yields no insights in addition to those which are generated by an investigation of an ...
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A Study of Tax Revenues and Non-Tax Revenues from the Budget of Haryana, India
Journal of Global Economics, Management and Business ResearchPublic Budget is the key indicator of any economy. It shows the soundness of an economy. The Governments which do not focuses on budgets often fails to establish financial soundness. The present study also attempts to analyse the two key elements i.e. Tax Revenue and Non-Tax Revenue from the Budget of Haryana.
Kalra, Ritesh, Das, Ganesh
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The Effect of Tax Assessment and Tax Collection On Tax Revenues
2022 13th International Conference on E-business, Management and Economics, 2022Meiryani Meiryani +5 more
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1998
In previous chapters, we discussed behavioural responses to TR91. In this chapter and the two following ones, we will broaden our view and discuss what TR91 has accomplished in terms of the ultimate goals of economic policy. Ever since the classic treatise by Richard Musgrave The Theory of Public Finance (1959), it has been common to classify these ...
Jonas Agell +2 more
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In previous chapters, we discussed behavioural responses to TR91. In this chapter and the two following ones, we will broaden our view and discuss what TR91 has accomplished in terms of the ultimate goals of economic policy. Ever since the classic treatise by Richard Musgrave The Theory of Public Finance (1959), it has been common to classify these ...
Jonas Agell +2 more
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Tax revenue data in Africa: the Government Revenue Dataset and African Tax Outlook in comparison
WIDER Working PaperThis paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax Administration Forum's African Tax Outlook and the United Nations University World Institute for Development Economics Research Government Revenue Dataset.
Mbuyamba, Frankie, McNabb, Kyle
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Tax revenue and mobile money in developing countries
Journal of Development Economics, 2023Ablam Estel Apeti
exaly
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.
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