Holdings: Revenue Potential, Tax Space, and Tax Gap : A Comparative Analysis

Revenue Potential, Tax Space, and Tax Gap : A Comparative Analysis

This paper contributes to the empirical literature on the key determinants of the revenue generating potential in 61 countries. The paper uses a broad set of data and econometric methods to conduct analyses that are of relevance to revenue potentia...

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Bibliographic Details
Main Authors:	Khwaja, Munawer Sultan, Iyer, Indira
Language:	English en_US
Published:	World Bank, Washington, DC 2014
Subjects:	BANK POLICY BOND CAPITAL EXPENDITURES CASH TRANSFERS CD CHECKS CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAX RATE COUNTRY FIXED EFFECT DEBT DEVELOPING COUNTRIES ECONOMIC DEVELOPMENT ECONOMIC STRENGTH ECONOMIC STRUCTURE EFFECTIVE TAX RATES EXPENDITURE EXPENDITURES EXPORTERS EXPORTS FEDERAL RESERVE FEDERAL RESERVE SYSTEM FISCAL ISSUES FISCAL POLICY FISCAL SUSTAINABILITY FIXED EFFECT MODEL FIXED EFFECTS FLAT TAX FLAT TAXES FOREIGN TRADE FORMAL SECTOR GLOBAL ECONOMY GOOD GOVERNANCE GOVERNANCE INDICATORS GOVERNMENT SPENDING GROWTH RATE HIGH TAX BURDENS INCOME TAX INCOMES INSTRUMENT INTERNATIONAL BANK INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE JOB CREATION LABOR MARKET LEGAL FRAMEWORK LEVY MARGINAL TAX RATES MARKET STANDARDS MONETARY FUND OPTIMAL TAXATION OUTPUT PAYROLL TAXES PERSONAL INCOME PERSONAL INCOME TAX POLITICAL STABILITY POSITIVE COEFFICIENT PUBLIC EXPENDITURE PUBLIC INVESTMENT PUBLIC SPENDING REGULATORY FRAMEWORK RETURN REVENUE PRODUCTIVITY SMALL BUSINESS SOCIAL SECURITY TAXES STRUCTURAL BREAKS TAX TAX ADMINISTRATION TAX AUTHORITIES TAX BASE TAX BURDENS TAX COLLECTION TAX COLLECTIONS TAX COMPLIANCE TAX EVASION TAX LEGISLATION TAX POLICIES TAX POLICY TAX RATE TAX RATIO TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX RETURNS TAX REVENUE TAX REVENUES TAX STRUCTURE TAX SYSTEM TAX SYSTEMS TAX WEDGE TAXATION TRADE SECTOR TRANSITION COUNTRIES TRANSITION ECONOMIES TRANSPARENCY TRUST FUND TURNOVER TURNOVER TAXES USE TAX VALUE ADDED TAX VALUE ADDED TAXES WITHHOLDING TAX WORLD DEVELOPMENT INDICATORS
Online Access:	http://documents.worldbank.org/curated/en/2014/05/19535654/revenue-potential-tax-space-tax-gap-comparative-analysis http://hdl.handle.net/10986/18806

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http://documents.worldbank.org/curated/en/2014/05/19535654/revenue-potential-tax-space-tax-gap-comparative-analysis
http://hdl.handle.net/10986/18806

Revenue Potential, Tax Space, and Tax Gap : A Comparative Analysis

Internet

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