Financial inclusion and tax revenue

Economic Freedom, Economic Growth And Governments Tax Revenue In (MENA)

Tax revenue mobilisation in Ethiopia

State Government Tax Revenue , Tax Revenue Composition and Tax Effort Index : An Assessment of the 1978 - 97 period

Fiscal deficit concerns, especially during sever downturns, and uncertainties regarding future federal grants have underscored the importance of relying on state own-revenues including taxes. In this paper, we derive an equation for state total tax revenue-output ratio and estimate it using a panel of forty-nine states over the period 1978-97 (the sample period reflects a break in some key seri...

Tax Evasion, Taxation Inspection and Net Tax Revenue: from an Optimal Tax Administration Perspective

Tax evasion has always been an important topic to tax theory researchers and the department of government. However, existing research results are confined to the unilateral action of taxpayers, neglect the interaction between the tax declaration and taxation inspection. This paper, from an optimal tax administration perspective, builds a general equilibrium model, in which, taxation inspection ...

Tax Simplification and Financial Markets

Four tax reforms have been proposed in recent years: BradleyGephardt, Kemp-Kasten, Treasury I and Treasury II. These reforms seek to improve economic efficiency by taxing different capital assets and sources of income more equally. Each reform is purported to be revenueneutral from the perspective of the U.S. Treasury ,and distributionally neutral across households. While this alleged neutralit...