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les résultats suivant correspondent à votre recherche: Non-resource revenues
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» Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT?s Revenue (100%) auteurs BRUN [J-F] , DIAKITE [M] [6 2016]
...potential and thereby their tax effort. The purpose of this study is to better assess countries? non-resource tax potential and VAT?s tax potential independently using a more appropriate method. It is in...
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» Is Aid Unfriendly to Tax? African Evidence of Heterogeneous Direct and Indirect Effects (21%) auteurs YOHOU [HD] , GOUJON [M] , LAPORTE [B] , GUERINEAU [S] [5 2016]
...tax revenues with decreasing returns for a threshold of 6.3% and 23% of GNI for total taxes and non-resource taxes respectively. Aid effect varies across countries and over time, but, on average, is posi...
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» Heterogeneous Aid Effects on Tax Revenues: Accounting for Government Stability in WAEMU Countries (16%) auteurs GOUJON [M] , OUATTARA [W] , YOHOU [HD] [03 2015]
We examine the heterogeneous effects due to government stability of foreign aid on tax revenues in the West African Economic and Monetary Union countries over the period 1986-2010. We show that the t...
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» Is the impact of development aid on government revenuesustainable? An empirical assessment (12%) auteurs GNANGNON [S.K.] , BRUN [J-F] [03 2018]
...assessing whether the impact of development aid (if any at all) on government revenue,including non-resource tax revenue is sustainable. The study is carried out over a panel dataset compris-ing 148 count...
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» Are Commodity Price Booms an Opportunity to Diversify? Evidence from Resource-dependent Countries (11%) auteurs ANNE [C.] [10 2016]
The recent commodity price drop has renewed attention on the importance to diversify resource-dependent economies in particular to limit their exposure to commodity price volatility. While commodity pri...
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» Heterogeneous Aid Effects on Tax Revenues: Accounting for Government Stability in WAEMU Countries (10%) auteurs YOHOU [HD] , GOUJON [M] , OUATTARA [W]
...countries according to the level of government stability. We find that aid directly reduces tax revenues but for higher levels of government stability it enhances tax performance. We provide estima...
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» When More Does Not Necessarily Mean Better: Health-Related Illfare Comparisons with Non-Monotone Well-Being Relationship (4%) auteurs APABLAZA [M] , BRESSON [FB] , YALONETZKY [G]
Most welfare studies assume that well-being is monotonically related to the variables used for the analysis. While this assumption is reasonable for many dimensions of well-being like income, educati...
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» Is fiscal policy always counter- (pro-) cyclical? The role of public debt and fiscal rules (4%) auteurs COMBES [J-L] , MINEA [A] , SOW [M]
We investigate the reaction of fiscal policy to the business cycle in a panel of 56 developed, emerging and developing economies over 1990?2011. While we strengthen the established finding that fisc...
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» Impact of export upgrading on tax revenue in developing and high-income countries (3%) auteurs GNANGNON [S.K.] , BRUN [J-F]
...impact of export upgrading strategies (export diversi cation and improvement in export quality) on non-resource tax revenue. The panel data-set covers a sample of 172 countries, including both develo...
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» The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs. (2%) auteurs EBEKE [C H] , MANSOUR [M] , ROTA-GRAZIOSI [G] [6 2016]
...control method (SCM). VAT and SARA are found to have an unambiguously large and positive effect on non-resource taxes, while the impact of LTU is insignificant?LTU seems however an important precondit...