We describe a model of participation in lottery games designed to address the optimisation of tax revenue in state-sponsored lotteries. The model treats participants dynamically and examines a long-run equilibrium. A novel high frequency approximation is used to turn the problem into a static, state-contingent deterministic programming problem. We demonstrate that the solution of this problem h...

This paper addresses tariff revenue concerns that some countries have been expressing in the context of the current multilateral trade negotiations under the Doha Development Agenda. This paper: discusses methodological issues associated with estimating revenue impacts; provides impact estimates for a sample of developing countries; links the differences in impacts to cross-country differences ...

Domestic revenue mobilisation is key to sustainable development finance – only self-sufficiency will allow the development of fully-functioning states with flourishing systems of political representation and economies reflecting societies’ expressed preferences in regard to, for example, inequality. Tax evasion and tax avoidance are important insofar as they affect both the volume and nature of...

A complete picture of public finances requires statistics that go beyond taxation, especially for many African countries obtain substantial revenues in the form grants or royalties from oil and minerals. Revenue Statistics Africa collects on both tax non-tax revenues, being government do not meet OECD definition taxation. Although there are some important methodological difference between they ...

There are substantial differences in the relative size of tax bases across counties in Georgia. These differences mean that the ability or capacity to raise revenue differs across the State. For example, counties with large property tax bases per capita, i.e., those with large manufacturing facilities or power plants, have greater revenue raising potential than purely agricultural counties. Thi...

In this commentary, we argue for the implementation of a sugar-sweetened beverage (SSB) tax as a tool to help address the global obesity and diabetes epidemics. Consumption of SSBs has increased exponentially over the last several decades, a trend that has been an important contributor to the obesity and diabetes epidemics. Prior evidence demonstrates that a SSB tax will likely decrease SSB con...