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State Institutions and Tax Capacity: An Empirical Investigation of Causality

2019-08-16 Business & Economics
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Release : 2019-08-16
Genre : Business & Economics
Kind : eBook
Book Rating : 861/5 ( reviews)

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Book Synopsis State Institutions and Tax Capacity: An Empirical Investigation of Causality by : Olusegun Ayodele Akanbi

Download or read book State Institutions and Tax Capacity: An Empirical Investigation of Causality written by Olusegun Ayodele Akanbi. This book was released on 2019-08-16. Available in PDF, EPUB and Kindle. Book excerpt: 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.

State Institutions and Tax Capacity: An Empirical Investigation of Causality

2019-08-16 Business & Economics
Download State Institutions and Tax Capacity: An Empirical Investigation of Causality PDF Online Free

Author :
Release : 2019-08-16
Genre : Business & Economics
Kind : eBook
Book Rating : 548/5 ( reviews)

GET EBOOK


Book Synopsis State Institutions and Tax Capacity: An Empirical Investigation of Causality by : Olusegun Ayodele Akanbi

Download or read book State Institutions and Tax Capacity: An Empirical Investigation of Causality written by Olusegun Ayodele Akanbi. This book was released on 2019-08-16. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Tax Capacity and Growth

2016-12-02 Business & Economics
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Release : 2016-12-02
Genre : Business & Economics
Kind : eBook
Book Rating : 333/5 ( reviews)

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Book Synopsis Tax Capacity and Growth by : Vitor Gaspar

Download or read book Tax Capacity and Growth written by Vitor Gaspar. This book was released on 2016-12-02. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Building Tax Capacity in Developing Countries

2023-09-19 Business & Economics
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Release : 2023-09-19
Genre : Business & Economics
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Book Synopsis Building Tax Capacity in Developing Countries by : Juan Carlos Benitez

Download or read book Building Tax Capacity in Developing Countries written by Juan Carlos Benitez. This book was released on 2023-09-19. Available in PDF, EPUB and Kindle. Book excerpt: 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

2021-11-03 Business & Economics
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Release : 2021-11-03
Genre : Business & Economics
Kind : eBook
Book Rating : 939/5 ( reviews)

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Book Synopsis ISORA 2018: Understanding Revenue Administration by : William Crandall

Download or read book ISORA 2018: Understanding Revenue Administration written by William Crandall. This book was released on 2021-11-03. Available in PDF, EPUB and Kindle. Book excerpt: 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.

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