Tax Rates and Tax Revenues in the Context of Tax Competitiveness

Investigating the Impact of Tax Revenues (Tax Expenditures) on Iran's Economic Growth

Taxes constitute the main sources of government revenue on one hand and, on the other hand, are one of the most important financial policy tools and can play a key role in economic growth and development. Therefore, it is important to identify tax payment potential as a step towards achieving these revenues. However, part of the tax revenue cannot be collected for legal and illegal reasons. In ...

E-ZTax: Tax Salience and Tax Rates

This paper tests the hypothesis that the salience of a tax system affects equilibrium tax rates. I analyze how toll rates change after toll facilities adopt electronic toll collection, under which tolls are automatically deducted as the car drives through the toll plaza, eliminating the need to hand over cash. A survey I conducted indicates that drivers are much less aware of toll rates when th...

How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues

We construct a new database of extensive margin changes to multiple aspects of corporate tax bases for OECD countries between 1980 and 2004. We use our data to systematically document the tendency of countries to implement policies that both lower the corporate tax rate and broaden the corporate tax base. This correlation informs our interpretation of previous estimates of the relationship betw...

The tax gap: America's underreported revenues

Time Series Modelling of Daily Tax Revenues

We provide a detailed discussion of the time series modelling of daily tax revenues. The main feature of daily tax revenue series is the pattern within calendar months. Standard seasonal time series techniques cannot be used since the number of banking days per calendar month varies and because there are two levels of seasonality: between months and within months. We start the analysis with a p...