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Assessing the tax performance of developing countries
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In this paper, the authors present an approach to assess the performance of developing countries' tax systems based on aggregated data and country-specific information, which accounts for different development levels and other influencing factors, such as non-tax revenue and governance.Abstract:
Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to assess the performance of developing countries’ tax systems based on aggregated data and country-specific information. Instead of defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as non-tax revenue and governance.read more
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Regional financing arrangements and the stability of the international monetary system
TL;DR: In this article, the authors examine the potential contribution of regional financing arrangements (RFAs) to the stability of the international monetary and financial system to gauge the quality of an RFA, establish a set of optimal financing criteria relevant for providing crisis financing using a first principles approach, and evaluate the frameworks for the main regional arrangements for emerging markets in existence against these criteria.
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Decentralization and Corruption: New Cross-Country Evidence
Maksym Ivanyna,Anwar Shah +1 more
TL;DR: In this article, the authors attempt to improve the understanding and measurement of decentralization and its relationship with corruption in a worldwide context by presenting the conceptual underpinnings of such a relationship and using more defensible measures of both decentralization in its various dimensions as well as corruption for a sample of 158 countries.
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State‐Building Taxation for Developing Countries: Principles for Reform
TL;DR: The practical implications of adopting a state-building approach to tax reform need clarity now that the international community has come to recognise the importance of taxation as a'state-building' process.
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