State Institutions and Tax Capacity an Empirical Investigation of Causality
Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries fro...
| Главный автор: | |
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| Соавтор: | |
| Формат: | Электронная книга |
| Язык: | English |
| Публикация: |
Washington, D.C.
International Monetary Fund,
2019.
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| Серии: | IMF Working Papers; Working Paper ;
no. 19/177. |
| Предметы: | |
| Online-ссылка: | EBSCOhost Перейти в каталог НБ ТГУ |
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| 100 | 1 | |a Akanbi, Olusegun Ayodele. |9 913333 | |
| 245 | 1 | 0 | |a State Institutions and Tax Capacity |b an Empirical Investigation of Causality |c Olusegun Ayodele Akanbi. |
| 260 | |a Washington, D.C. |b International Monetary Fund, |c 2019. |9 913047 | ||
| 300 | |a 1 online resource (38 pages) | ||
| 490 | 1 | |a IMF Working Papers, |x 1018-5941 | |
| 520 | 3 | |a Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries from 1996 to 2017. Employing a panel vector error correction model, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups. The bi-directional causality results suggest that developing tax capacity and building state institutions need to go hand in hand for best results, particularly in developing countries. Based on the impulse response analyses, the paper also finds that the causal effects in advanced economies are generally low in both directions, while in developing countries, both tax capacity and institutions shocks have larger positive impacts on institutions and tax capacity, respectively. | |
| 588 | 0 | |a Print version record. | |
| 653 | 0 | |a Tax administration and procedure. | |
| 653 | 0 | |a Tax exemption. | |
| 653 | 0 | |a Taxation |x Rates and tables. | |
| 653 | 0 | |a Taxation. | |
| 653 | 0 | |a Tax revenue estimating. | |
| 655 | 0 | |a EBSCO eBooks |9 905790 | |
| 655 | 4 | |a Electronic books. |9 899821 | |
| 710 | 2 | |a IMF e-Library - York University. |9 913095 | |
| 830 | 0 | |a IMF Working Papers; Working Paper ; |v no. 19/177. |9 913139 | |
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| 856 | |y Перейти в каталог НБ ТГУ |u https://koha.lib.tsu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=1014228 | ||
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