The Determinants of Tax Revenues: Empirical Evidence From Jordan

Empirical Test of the Relationship between Government's Power to Collect Taxes, Tax Revenues and Government Expenditures in Iran

According to the Kau and Rubin (K&R) hypothesis, increasing the government's power to collect taxes, through increased tax revenues, expand the public sector expenditure. In this regard, the main objective of this paper is to empirically test the relationship between government's power to collect taxes, tax revenues and government expenditures in Iran during the period of 1971-2013. For this pu...

Empirical Evidence and Tax Design∗

This paper examines the role of evidence in drawing up the recommendations for tax reform in the Mirrlees Review. The arguments are organised loosely under five related headings: (i) Key margins of adjustment, (ii) Measurement of effective tax rates, (iii) The importance of information and complexity, (iv) Evidence on the size of responses, and (v) Implications from theory for tax design. Altho...

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 ...

The tax gap: America's underreported revenues

Forecasting the Iranian Tax Revenues: Application of Nonlinear Models

Abstract Tax is one of the main sources of financing government budget. Therefore, having a clear picture about the attainable amount of taxes are not only necessary for optimal allocation of scarce resources for tax collection, but also helps the government to develop precise tax collection programs .In this article, the structural features of the tax revenues series have first been examined ...