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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]
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GOUJON [M]
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LAPORTE [B]
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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]
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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.]
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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]
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BRESSON [FB]
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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]
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MINEA [A]
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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.]
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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]
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MANSOUR [M]
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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...
