Tax Capacity And Growth PDF Download
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Author | : Vitor Gaspar |
Publisher | : International Monetary Fund |
Total Pages | : 40 |
Release | : 2016-12-02 |
Genre | : Business & Economics |
ISBN | : 1475558171 |
Download Tax Capacity and Growth Book in PDF, ePub and Kindle
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.
Author | : John Toye |
Publisher | : Taylor & Francis |
Total Pages | : 309 |
Release | : 2023-06-09 |
Genre | : Business & Economics |
ISBN | : 1000946568 |
Download Taxation and Economic Development Book in PDF, ePub and Kindle
First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public finance and economic development clarify the concepts of taxable capacity and tax effort, and examine the connections between growth and changes within the tax system.
Author | : Vitor Gaspar |
Publisher | : International Monetary Fund |
Total Pages | : 33 |
Release | : 2016-12-02 |
Genre | : Business & Economics |
ISBN | : 1475558147 |
Download Political Institutions, State Building, and Tax Capacity Book in PDF, ePub and Kindle
An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 123⁄4 percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies—Spain, China, Colombia, and Nigeria—to illustrate that the improvements in tax capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients: constitutive institutions, inclusive politics and credible leadership.
Author | : J. F. J. Toye |
Publisher | : |
Total Pages | : 0 |
Release | : 2023 |
Genre | : BUSINESS & ECONOMICS |
ISBN | : 9781003417071 |
Download Taxation and Economic Development Book in PDF, ePub and Kindle
Twelve critical studies explore aspects of the link between national economic development and the tax system. Chapters on: Tax capacity and tax effort; Tax revenue and economic growth; Equity aspects of taxation; Economic effects of taxation.
Author | : J. F. J. Toye |
Publisher | : |
Total Pages | : 0 |
Release | : 2023 |
Genre | : BUSINESS & ECONOMICS |
ISBN | : 9781000951523 |
Download Taxation and Economic Development Book in PDF, ePub and Kindle
Twelve critical studies explore aspects of the link between national economic development and the tax system. Chapters on: Tax capacity and tax effort; Tax revenue and economic growth; Equity aspects of taxation; Economic effects of taxation.
Author | : OECD |
Publisher | : Org. for Economic Cooperation & Development |
Total Pages | : 0 |
Release | : 2016 |
Genre | : Tax administration and procedure |
ISBN | : 9789264256620 |
Download Tax Administrations and Capacity Building Book in PDF, ePub and Kindle
- Preface - Foreword and Acknowledgements - Acronyms, abbreviations and key definitions - Executive summary - Introduction - Overview of current tax capacity building landscape - Domestic organisation of capacity building assistance - Leveraging technology for tax capacity building - Enhancing co-operation for tax capacity building - The tax administration capacity building framework - Observations and recommendations
Author | : Asian Development Bank |
Publisher | : Asian Development Bank |
Total Pages | : 200 |
Release | : 2021-12-01 |
Genre | : Law |
ISBN | : 9292628356 |
Download A Comprehensive Assessment of Tax Capacity in Southeast Asia Book in PDF, ePub and Kindle
As Southeast Asia reels from the impacts of the coronavirus disease (COVID-19), domestic resource mobilization (DRM) has never been more challenging or more critical. Prior to the pandemic, many countries in the region were not achieving a tax yield of 15% of gross domestic product—the level considered to be the minimum for sustainable development. The pandemic has further reduced tax revenues and public expenditures are facing increasing pressure. This publication identifies technical, policy, and administrative tax capacity issues faced by ten countries in Southeast Asia. It also explores potential policy and administrative measures to strengthen DRM.
Author | : Jeep Rojchaichaninthorn |
Publisher | : World Bank Publications |
Total Pages | : 40 |
Release | : 2012 |
Genre | : |
ISBN | : |
Download Expanding Taxable Capacity and Reaching Revenue Potential Book in PDF, ePub and Kindle
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 | : Olusegun Ayodele Akanbi |
Publisher | : International Monetary Fund |
Total Pages | : 38 |
Release | : 2019-08-16 |
Genre | : Business & Economics |
ISBN | : 1513509861 |
Download State Institutions and Tax Capacity: An Empirical Investigation of Causality Book in PDF, ePub and Kindle
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.
Author | : Juan Carlos Benitez |
Publisher | : International Monetary Fund |
Total Pages | : 33 |
Release | : 2023-09-19 |
Genre | : Business & Economics |
ISBN | : |
Download Building Tax Capacity in Developing Countries Book in PDF, ePub and Kindle
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.