Enforcing Wealth Taxes in the Developing World: Quasi-Experimental Evidence from Colombia

2021 ◽  
Vol 3 (2) ◽  
pp. 131-148
Author(s):  
Juliana Londoño-Vélez ◽  
Javier Ávila-Mahecha
Keyword(s):  
Developing Countries ◽  
Experimental Evidence ◽  
Administrative Data ◽  
Developing World ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Voluntary Disclosures ◽  
Challenges And Opportunities ◽  
Quasi Experimental ◽  
Wealth Tax

This paper investigates the feasibility of wealth taxation in developing countries. It uses rich administrative data from Colombia and leverages a government-designed program for voluntary disclosures of hidden wealth as well as the threat of detection triggered by the Panama Papers leak. There are two key findings. First, there is substantial (primarily offshore) evasion: two-fifths of the wealthiest 0.01 percent evade taxes, with these evaders concealing one-third of their wealth offshore. Second, strengthening enforcement can have a significant impact on wealth tax compliance, tax revenue, and progressivity. These results highlight both challenges and opportunities for wealth taxation in the developing world. (JEL D31, G51, H24, H26, K34, O15)

Higher Education in Developing Countries

2018 ◽  
pp. 18-39
Author(s):  
Amir Manzoor
Keyword(s):  
Higher Education ◽  
Developing Countries ◽  
Distance Learning ◽  
Developing World ◽  
Higher Education Institutions ◽  
International Standards ◽  
Global Knowledge ◽  
Economic Activities ◽  
Challenges And Opportunities ◽  
Open And Distance Learning

Due to globalization of economic activities and increased scope of higher education, higher education has become a priority agenda for countries around the globe. In order increase opportunities of higher education, institutions of higher education must enhance their quality and access through open and distance learning while following national and international standards. For developing countries, higher education opportunities through open and distance learning are important for economic prosperity and participation in global knowledge economy. Globalization has created numerous challenges and opportunities for higher education. These challenges are more significant for developing countries because of limited resources. At the same time, meeting these challenges is a top priority of developing world. This chapter examines numerous challenges faced by higher education in developing countries. The chapter also discusses how higher education institutions in developing world can use open and distance learning to cope up with these challenges.

The Importance of Being Defunct (Presidential Address)

1985 ◽  
Vol 24 (3-4) ◽  
pp. 211-234
Author(s):  
Syed Nawab Haider Naqvi
Keyword(s):  
Developing Countries ◽  
Development Economics ◽  
Developing World ◽  
Empirical Studies ◽  
Presidential Address ◽  
Great Expectations ◽  
Founding Fathers

For development economists these arc the days of great expectations. Development economics as a discipline, born only three decades ago, has come to stay, notwithstanding the threats to its existence issued openly by such friends as Schultz [63], Bauer [2], Little [44], and Lal [39]. New theoretical constructs have been devised and novel empirical studies done to comprehend better the forces of change in developing countries. While of late there may not have been great festivity in the realm of ideas, the force of circumstances has widened the problem canvas of development economics and has opened up new vistas for economists to explore- much beyond the expectations of its founding fathers. Also notwithstanding the great diversity in the experience of individual countries, development economists may legitimately draw some comfort from the thought that their ideas have changed the developing world for the better.

MEMIKAT HATI WAJIB PAJAK SEHINGGA MEMILIKI WILLINGNESS TO COMPLY MELALUI PENYULUHAN PAJAK BERDASARKAN FOGG BEHAVIORAL MODEL

INFO ARTHA ◽  
2017 ◽  
Vol 2 ◽  
pp. 56-79
Author(s):  
NFN Khusnaini ◽  
Agung Widi Hatmoko
Keyword(s):  
Data Analysis ◽  
Quantitative Analysis ◽  
Statistical Data ◽  
Tax Compliance ◽  
Behavioral Model ◽  
Control Group ◽  
Qualitative And Quantitative Analysis ◽  
Qualitative And Quantitative ◽  
Quasi Experimental ◽  
Experimental Process

Attitudes towards tax compliance (willingness to comply) Indonesian society is still low. Required an innovative tax dissemination to increase it. The purpose of this study was to determine whether the tax dissemination based on Fogg Behavioral Model (FBM) approach may increase wiliingness to comply. The FBM based tax dissemination asserts that for a person to perform a target behavior, which is a willingness to comply, he or she must be sufficiently motivated, have the ability to perform the behavior, and be trigerred, to perform the behavior. This research is a combination of qualitative and quantitative analysis of statistical data results of the questionnaire, interviews, and observations of the respondent and the experimental process of dissemination. The method used in this study is a quasi experimental with patterns of nonequivalent control group (pretest-post which is not equivalent). Based on the results of data analysis, interviews and observations of the respondent and the experiment, this research showed that theFBMbasedtaxdissemination hasapositiveimpactto willingnesstocomplyofthetaxpayers. 

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

2012 ◽  
Vol 4 (2) ◽  
pp. 72-90
Author(s):  
Nancy Marchelly ◽  
Waluyo Waluyo
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Tax Compliance ◽  
The State ◽  
Primary Data ◽  
Tax Revenue ◽  
Dominant Source ◽  
State Expenditure ◽  
Convenience Sampling

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance.   This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data.  The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to  individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

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