Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in turn, can make tax evasion more attractive. We show for various specifications of preferences that the ta...

Abstract Tax is a financial charge imposed on individuals by state in different forms like direct tax paid directly by individuals, indirect tax collected by intermediaries and deposited to Government like sales tax. Taxation plays an important role in the process of revenue generation and to run various activities in an economy. The study empirically demonstrates various factors involved in di...

To progress toward universal health coverage and promote inclusive social and economic development, it will be necessary to strengthen domestic resource mobilization for health. In this paper, we examine options for increasing domestic government revenue in low- and middle-income countries. We analyze the relationship between level of economic development and levels of government revenue and ex...

The study investigated the impact of corporate income tax on government expenditure in Nigeria. Data tax, value added interest rate, gross domestic product, petroleum profit and consumer price index were collected used as independent variable while data public estimated model. ARDL bound test was applied result showed that have long run relationship is significant with expenditure. Other forms ...

Five years ago, it would have been difficult to describe Kazakhstan’s economy as highly digitized. However, the country is currently implementing state programs aimed at improving socio-economic conditions of its citizens, with a focus on digitalization and streamlining financial monitoring systems for budget expenditure. The process introducing digital technologies, in various forms, serves in...

This report summarizes the results of work conducted as a short-term pension tax policy advisor to the Philippine government. This technical assistance is being provided through the USAID-funded AGILE project. The report contains general comments on the pension reform agenda described in a draft white paper and preliminary quantitative results on the individual income tax revenue effects of the...

We explore the impact of the child care tax credit in the U.S. income tax system on the labor supply decisions of married women with young children by incorporating the cost of child care into a structural labor supply model. Using data from the 1986 NLSY, we find that government subsidies to child care increase labor supply substantially. Our policy simulations show that an increase in the val...