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Author: Mr.Ricardo Fenochietto
Publisher: International Monetary Fund
ISBN: 1484301277
Category : Business & Economics
Languages : en
Pages : 30
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Book Description
This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection.
Author: Mr.Ricardo Fenochietto
Publisher: International Monetary Fund
ISBN: 1484301277
Category : Business & Economics
Languages : en
Pages : 30
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Book Description
This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection.
Author: Jeep Rojchaichaninthorn
Publisher: World Bank Publications
ISBN:
Category :
Languages : en
Pages : 40
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Book Description
An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. Taxable capacity refers to the predicted tax-gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and the predicted taxable capacity. The authors classify countries into four distinct groups by their level of actual tax collection and attained tax effort. This classification is based on the benchmark of the global average of tax collection and a tax effort index of 1 (when tax collection is exactly the same as the estimated taxable capacity). The analysis provides guidance for countries with various levels of tax collection and tax effort.
Author: Ms.Janet Gale Stotsky
Publisher: International Monetary Fund
ISBN: 1451852940
Category : Business & Economics
Languages : en
Pages : 58
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Book Description
Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.
Author: Walter Tessier Newlyn
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 45
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Book Description
Author: Jorgen R. Lotz
Publisher:
ISBN:
Category :
Languages : en
Pages : 24
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Book Description
Author: Mr.Ricardo Fenochietto
Publisher: International Monetary Fund
ISBN: 1475538057
Category : Business & Economics
Languages : en
Pages : 30
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Book Description
This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection.
Author: Juan Carlos Benitez
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 33
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Book Description
Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue mobilization during the past decades. However, much more is needed. We find that a staggering 9 percentage-point increase in the tax-to-GDP ratio is feasible through a combination of tax system reform and institutional capacity building. Achieving this calls for a holistic and institution-based approach that focuses on improving policy, administration and legal implementation of core taxes. The note offers practical lessons and guidance, based on IMF capacity building experience in this area.
Author: David A. Grigorian
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 44
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Book Description
Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 141⁄2 percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection. We find empirical support for the hypothesis that the persistence of Armenia's low tax-GDP ratio can be traced to persistence of weak institutions and a large shadow economy. The gap between the potential and actual tax collection in Armenia could be as high as 61⁄2 percent of GDP. We conclude with some policy recommendations that, if adopted, can boost revenue buoyancy.
Author: Friedrich Schneider
Publisher: Cambridge University Press
ISBN: 1107034841
Category : Business & Economics
Languages : en
Pages : 225
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Book Description
This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.
Author:
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 19
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Book Description
