State Institutions And Tax Capacity An Empirical Investigation Of Causality
DOWNLOAD
AUDIOBOOK
READ ONLINE
Download State Institutions And Tax Capacity An Empirical Investigation Of Causality PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get State Institutions And Tax Capacity An Empirical Investigation Of Causality book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
State Institutions And Tax Capacity An Empirical Investigation Of Causality
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Olusegun Ayodele Akanbi
language : en
Publisher: International Monetary Fund
Release Date : 2019-08-16
State Institutions And Tax Capacity An Empirical Investigation Of Causality written by Olusegun Ayodele Akanbi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-16 with Business & Economics categories.
Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries from 1996 to 2017. Employing a panel vector error correction model, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups. The bi-directional causality results suggest that developing tax capacity and building state institutions need to go hand in hand for best results, particularly in developing countries. Based on the impulse response analyses, the paper also finds that the causal effects in advanced economies are generally low in both directions, while in developing countries, both tax capacity and institutions shocks have larger positive impacts on institutions and tax capacity, respectively.
Building Tax Capacity In Developing Countries
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Juan Carlos Benitez
language : en
Publisher: International Monetary Fund
Release Date : 2023-09-19
Building Tax Capacity In Developing Countries written by Juan Carlos Benitez and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-19 with Business & Economics categories.
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.
Isora 2018 Understanding Revenue Administration
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : William Crandall
language : en
Publisher: International Monetary Fund
Release Date : 2021-11-03
Isora 2018 Understanding Revenue Administration written by William Crandall and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-03 with Business & Economics categories.
The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning profile information, performance, and practices in fiscal years 2018 and 2019. For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members who were participating in the survey.
Avoid A Fall Or Fly Again Turning Points Of State Fragility
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Olusegun Ayodele Akanbi
language : en
Publisher: International Monetary Fund
Release Date : 2021-05-06
Avoid A Fall Or Fly Again Turning Points Of State Fragility written by Olusegun Ayodele Akanbi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-06 with Business & Economics categories.
High persistence of state fragility (a fragility trap) suggests the presence of substantial benefits from avoiding a fall into fragility and considerable hurdles to successful exit from fragility. This paper empirically examines the factors that affect the turning points of entering and exiting from state fragility by employing three different approaches: an event study, the synthetic control method, and a logit model. We find that avoiding economic contraction is critical to prevent a country on the brink of fragility from falling into fragility (e.g., among near fragile countries, the probability of entering fragility would rise by 40 percentage points should real GDP per capita growth decline from +2.5 percent to -2.5 percent). Also, strengthening government effectiveness together with increasing political inclusion and maintaining robust economic activity should help make exit from fragility more successful and sustainable. In the current environment (the COVID-19 crisis and its aftermath), the findings suggest the importance of providing well-directed fiscal stimulus with sufficient financing, (subject to appropriate governance safeguards and well-designed policies), and protecting critical socio-economic spending to keep vulnerable countries away from being caught in a fragility trap.
Tax Capacity And Growth
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Vitor Gaspar
language : en
Publisher: International Monetary Fund
Release Date : 2016-12-02
Tax Capacity And Growth written by Vitor Gaspar and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-02 with Business & Economics categories.
Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We use two separate databases: a novel contemporary database covering 139 countries from 1965 to 2011 and a historical database for 30 advanced economies from 1800 to 1980. We find that the answer to the question is yes. Estimated tipping points are similar at about 123⁄4 percent of GDP. For the contemporary dataset we find that a country just above the threshold will have GDP per capita 7.5 percent larger, after 10 years. The effect is tightly estimated and economically large.
Corruption Taxes And Compliance
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Ms.Anja Baum
language : en
Publisher: International Monetary Fund
Release Date : 2017-11-17
Corruption Taxes And Compliance written by Ms.Anja Baum and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-17 with Social Science categories.
This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.
Taxation And State Building In Developing Countries
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Deborah Brautigam
language : en
Publisher: Cambridge University Press
Release Date : 2008-01-10
Taxation And State Building In Developing Countries written by Deborah Brautigam and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-10 with Political Science categories.
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Fiscal Systems And Economic Development
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Sohrab Abizadeh
language : en
Publisher: Nova Publishers
Release Date : 1996
Fiscal Systems And Economic Development written by Sohrab Abizadeh and has been published by Nova Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.
Fiscal Policy And Long Term Growth
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2015-04-20
Fiscal Policy And Long Term Growth written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-04-20 with Business & Economics categories.
This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.
State Capacity And Economic Development
DOWNLOAD
AUDIOBOOK
READ ONLINE
Author : Mark Dincecco
language : en
Publisher: Cambridge University Press
Release Date : 2017-10-26
State Capacity And Economic Development written by Mark Dincecco and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-26 with Political Science categories.
State capacity - the government's ability to accomplish its intended policy goals - plays an important role in market-oriented economic development today. Yet state capacity improvements are often difficult to achieve. This Element analyzes the historical origins of state capacity. It evaluates long-run state development in Western Europe - the birthplace of both the modern state and modern economic growth - with a focus on three key inflection points: the rise of the city-state, the nation-state, and the welfare state. This Element develops a conceptual framework regarding the basic political conditions that enable the state to take effective policy actions. This framework highlights the government's challenge to exert proper authority over both its citizenry and itself. It concludes by analyzing the European state development process relative to other world regions. This analysis characterizes the basic historical features that helped make Western Europe different. By taking a long-run approach, it provides a new perspective on the deep-rooted relationship between state capacity and economic development.