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  1. Impact of institutional quality on tax revenue in Côte d'Ivoire
    Autor*in: Beyera, Isabelle
    Erschienen: November 2021
    Verlag:  African Economic Research Consortium, Nairobi, Kenya

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    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789966611819
    Schriftenreihe: Research paper / African Economic Research Consortium ; 482
    Schlagworte: Institutional quality; Tax revenue; Côte d’Ivoire
    Umfang: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  2. Fiscal policy and financing for development in Developing Countries
    Autor*in: Sawadogo, Pegdéwendé Nestor
    Erschienen: [2020]

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  3. Estimating policy-corrected long-term and short-term tax elasticities for the United States, Germany, and the United Kingdom
    Autor*in: Hayo, Bernd; Mierzwa, Sascha; Ünal, Umut
    Erschienen: [2021]
    Verlag:  Philipps-University Marburg, School of Business and Economics, Marburg

    We estimate the elasticities of the most important tax categories using a new quarterly database of discretionary tax measures for the United States, Germany, and the United Kingdom over the period 1980Q1 to 2018Q2. Employing Romer and Romer's (2009)... mehr

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    We estimate the elasticities of the most important tax categories using a new quarterly database of discretionary tax measures for the United States, Germany, and the United Kingdom over the period 1980Q1 to 2018Q2. Employing Romer and Romer's (2009) narrative approach, we construct a policy-neutral dataset based on revenue figures from governmental records. Using this quantitative information, we are able to subtract policy-induced changes, which are typically not considered in the extant literature. Furthermore, we estimate state-dependent elasticities. Our conclusions are as follows. (i) In Germany and the UK, long-term tax-to-base elasticities are generally higher than short-term elasticities, whereas results for the US are mixed. (ii) Short-term base-to-output elasticities tend to be smaller than unity, whereas long-term elasticities are close to unity. (iii) German and UK tax-to-output elasticities in the short term are lower than long-term elasticities, with mixed results for the US. (iv) For tax-to-base elasticities, we find business cycle asymmetries across countries but not within countries. (v) For base-to-output elasticities, our results suggest few asymmetries across countries and more asymmetries across tax types. (vi) Typically, the above conclusions do not hold for corporate income tax.

     
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    hdl: 10419/234866
    Auflage/Ausgabe: This version: 23 March 2021
    Schriftenreihe: Joint discussion paper series in economics ; no. 2021, 12
    Schlagworte: Tax revenue; tax base; tax elasticity; business cycle; Germany; United Kingdom; United States
    Umfang: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  4. Impact of Covid-19 on the Indian economy
    an analysis of fiscal scenarios
    Autor*in: Patnaik, Ila; Sengupta, Rajeswari
    Erschienen: [2020]
    Verlag:  National Institute of Public Finance and Policy, New Delhi

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    Schriftenreihe: NIPFP working paper series ; no. 319 (07-September-2020)
    Schlagworte: Fiscal deficit; Covid-19; Fiscal projections; Government borrowing; Tax revenue
    Umfang: 1 Online-Ressource (circa 16 Seiten)
  5. Attaining Sustainable Development Goals (SDGs)
    new evidence on foreign aid and the "bundling" of domestic revenue mobilization in sub-Saharan Africa
    Autor*in: Folarin, Oludele; Raifu, Isiaka Akande
    Erschienen: [2022]
    Verlag:  African Governance and Development Institute, [Yaoundé]

    With the global sustainable development goals, it has become imperative for developing countries, especially sub-Saharan African countries, to think inward on ways to increase domestically mobilized revenue. The recovery of the global economy within... mehr

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    With the global sustainable development goals, it has become imperative for developing countries, especially sub-Saharan African countries, to think inward on ways to increase domestically mobilized revenue. The recovery of the global economy within the last few years has increased foreign assistance inflow into African countries. However, the direction of its impact on domestic mobilized revenue is unclear. This study revisited the relationship between foreign aid and domestic mobilized revenues for 32 sub-Saharan African countries using a more recent and novel dataset on tax revenue. We employed instrumental fixed effect Quantile regression, a novel technique in aid and tax revenue literature. The study findings show that the impact of foreign aid varies across tax revenue distribution. We found a negative and significant effect in countries with high tax effort, while the effect is insignificant in countries with low tax effort sub-Saharan African countries, especially those with low tax revenue, need to use foreign aid to strengthen their tax administration and adopt modern tax revenue collection technologies. As a result, sub-Saharan African countries should request advanced countries or donors to provide technical support in tax revenue mobilization.

     
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    Schriftenreihe: AGDI working paper ; WP/22, 088
    Schlagworte: Foreign aid; Tax revenue; Quantile regression; Sub-Saharan Africa
    Umfang: 1 Online-Ressource (circa 22 Seiten), Illustrationen
  6. Can the acceptance of a carbon tax be increased?
    the effect of tax revenue recycling and redistribution among households and companies
    Autor*in: Dugstad, Anders; Grimsrud, Kristine M.; Lindhjem, Henrik
    Erschienen: January 2023
    Verlag:  Statistics Norway, Research Department, Oslo

    Effective carbon taxation is essential to achieving the green transition. However, there is typically stiff opposition to carbon taxation due to perceived or actual adverse equity and other impacts. Hence, a better understanding of which factors,... mehr

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    Effective carbon taxation is essential to achieving the green transition. However, there is typically stiff opposition to carbon taxation due to perceived or actual adverse equity and other impacts. Hence, a better understanding of which factors, including the use of tax revenue, can increase acceptability is essential. To date, stated preference methods have rarely been used to analyse this issue and, when used, have focused only on households' acceptance. We conduct two identical national choice experiment surveys of Norwegian households and companies, respectively, including carbon tax levels and associated emission reductions and different revenue recycling options as attributes. We find that acceptance for higher tax levels increases among both groups if revenue finances climate mitigation measures. There is some heterogeneity among the groups with regard to using revenue to reduce different dimensions of inequality. Simulating policy options, we find acceptance for the highest carbon tax among both groups when revenue is used both to finance climate mitigation measures and to reduce rural-urban inequalities. This policy option points to an acceptable carbon tax close to an estimated level necessary for reaching the most ambitious climate target set by the Norwegian government. An effective carbon tax level can potentially be achieved in Norway with modest efficiency costs to alleviate inequality.

     
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    Schriftenreihe: Discussion papers / Statistics Norway, Research Department ; 995
    Schlagworte: Climate change; Carbon tax; Policy acceptance; Willingness to pay; Earmarking; Tax revenue
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  7. Financing poverty eradication
    Autor*in: Chowdhury, Anis
    Erschienen: June 2016
    Verlag:  Arndt-Corden Department of Economics, Crawford School of Public Policy, ANU College of Asia and the Pacific, Canberra

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    Schriftenreihe: Working papers in trade and development ; no. 2016, 11
    Schlagworte: Poverty, Vulnerability; Aid (ODA); Tax revenue; Social protection; Counter-cyclical policies
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  8. Do natural disasters hurt tax resource mobilization?
    Autor*in: Kéré, Eric Nazindigouba; Kinda, S. Romuald; Ouedraogo, Rasmané
    Erschienen: [2015]
    Verlag:  Centre d'etudes et de recherches sur le developpement international, Clermont-Ferrand

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    Schriftenreihe: Études et documents / Centre d'etudes et de recherches sur le developpement international ; 2015, no 35 (December 2015)
    Schlagworte: Natural disasters; Tax revenue; Resilience capacity; Corruption
    Umfang: 1 Online-Ressource (circa 33 Seiten), Illustrationen