تقدير الطاقة والجهد الضريبي في الأردن = Estmiating Tax Capcity and Tax Effort in Jordan

2016 ◽  
Vol 43 (2) ◽  
pp. 453-474
Author(s):  
أحمد عبد القادر المجالي
Keyword(s):  
Tax Effort

Understanding Countriess Tax Effort

2013 ◽  
Author(s):  
Ricardo Fenochietto ◽  
Carola Pessino
Keyword(s):  
Tax Effort

State TANF Spending: Predictors of State Tax Effort to Support Welfare Reform

2006 ◽  
Vol 23 (3) ◽  
pp. 745-759 ◽  
Author(s):  
Harrell R. Rodgers ◽  
Kent L. Tedin
Keyword(s):  
Welfare Reform ◽  
Tax Effort ◽  
State Tax

Economic freedom and tax revenue performance in sub-Saharan Africa

2018 ◽  
Vol 16 (4) ◽  
pp. 610-638 ◽  
Author(s):  
James Oladapo Alabede
Keyword(s):  
Capita Income ◽  
Economic Freedom ◽  
Sub Saharan Africa ◽  
Tax Revenue ◽  
Traditional Theory ◽  
Per Capita Income ◽  
Content Type ◽  
Tax Effort ◽  
Per Capita ◽  
Sub Saharan

Purpose This study aims to expand the conventional tax effort model to incorporate relevant economic freedom variables to investigate whether economic freedom fosters tax revenue performance in `sub-Saharan Africa (SSA). Design/methodology/approach This study uses data from 42 countries across the four sub-regions of SSA from the period 2005 to 2012 with 252 year-country observations in an unbalanced panel method. The data were statistically treated using feasible generalised least square (FGLS) and panel-corrected standard errors (PCSE) estimate techniques. Findings The findings are twofold. First, the principal finding of the study suggests that economic freedom promotes tax revenue performance. Precisely, the FGLS analysis indicates that property rights freedom, freedom from corruption and investment freedom, as well as the composite economic freedom, exerted positive significant impact on tax revenue performance. This implies that country, which attained high degree of economic freedom, is likely to have higher tax-to-GDP ratio than a country with low level of economic freedom. Secondly, the results of most conventional variables conform to the prediction in the traditional theory except per capita income. Specifically, agriculture share in GDP and per capita income indicate negative significant relationship with tax revenue performance. Originality/value Because little is known empirically about the connection between economic freedom and tax revenue performance, this study extended the conventional tax effort model to incorporate the economic freedom to bridge the knowledge gap due to the absence of empirical evidence on the relationship between economic freedom and tax effort.

scholarly journals Tax Capacity and Tax Effort: Extended Cross-Country Analysis from 1994 to 2009

2012 ◽  
Author(s):  
Tuan Minh Le ◽  
Blanca Moreno-Dodson ◽  
Nihal Bayraktar
Keyword(s):  
Tax Effort ◽  
Country Analysis ◽  
Cross Country ◽  
Tax Capacity

Tax effort performance in sub-Sahara Africa and the role of colonialism

2014 ◽  
Vol 38 ◽  
pp. 163-174 ◽  
Author(s):  
Thuto Feger ◽  
John Asafu-Adjaye
Keyword(s):  
Tax Effort

PENGARUH DANA BAGI HASIL, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP TAX EFFORT (Studi pada Pemerintah Kabupaten di Madura)

2017 ◽  
Vol 7 (1) ◽  
Author(s):  
Subhan Subhan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Data ◽  
Revenue Sharing ◽  
Financial Statements ◽  
Profit Sharing ◽  
Domestic Product ◽  
Regional Government ◽  
Tax Effort ◽  
Key Word

The purpose of this reseach was to know the effect of profit sharing, general allocation fund and special allocation fund to tax effort in the district in madura. Independence variable in this reseach were profit sharing, general allocation fund and special allocation fund. Dependent variable of this reseach was tax effort.The data of this research is quantitative data in the form of financial statements of Regional Government and Gross Regional Domestic Product of 2010 until 2014. While the analytical model used to test the hypothesis is multiple linear regression is based on the financial statements of Regional Government and Regional Gross Regional Domestic Product until 2014.The results show that the profit-sharing fund, general allocation fund and allocation fund partially does not affect the tax effort. Simultaneously for revenue sharing, general allocation funds and allocation funds Partially no effect on tax effort. Key Word : Profit Sharing, General Allocation Fund, Special Allocation Fund, Tax Effort

Tax Revenues and Tax Efforts across the World

2016 ◽  
pp. 48-99
Author(s):  
Nihal Bayraktar ◽  
Tuan Minh Le ◽  
Blanca Moreno-Dodson
Keyword(s):  
Developed Countries ◽  
Institutional Constraints ◽  
Tax Revenue ◽  
Empirical Estimation ◽  
Tax Reforms ◽  
Tax Effort ◽  
Revenue Collection ◽  
The World ◽  
Country Study ◽  
Cross Country

This chapter focuses on the concept and empirical estimation of tax effort around the world. It employs a cross-country study from a sample of 121, developing and developed countries during 1994-2012. Predicted tax revenue of a country is estimated empirically taking into account its specific economic, demographic, and institutional features and is considered as an approximation of its taxable capacity. Tax effort is then defined as the ratio between the share of the actual tax collection and the predicted tax revenue. The use of tax effort and actual tax revenue collection allows us to rank countries into four different groups. The results vary per country and region but, overall, tax revenue collection appears to be in line with its predicted value. This could reflect many efforts undertaken in the last decades to improve tax policy and tax administration. It also suggests that further improvements in domestic revenue mobilization may require other non-tax reforms aimed at removing economic, demographic and institutional constraints hindering tax revenue performance.

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