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
Format: Policy Research Working Paper
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

Internet

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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