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Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Ivanyna, Maksym | en |
dc.contributor.author | von Haldenwang, Christian | en |
dc.date.accessioned | 2012-01-27 | - |
dc.date.accessioned | 2012-02-13T10:04:02Z | - |
dc.date.available | 2012-02-13T10:04:02Z | - |
dc.date.issued | 2012 | - |
dc.identifier.uri | http://hdl.handle.net/10419/55262 | - |
dc.description.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 cat-egory. This paper presents an approach to bridge the gap between probabilistic statements based on statistical analyses, and country-specific information. Rather than defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of countries should put governments, donors and international organisations in a better position to decide on tax reform programmes and aid modalities. | en |
dc.language.iso | eng | en |
dc.publisher | |aKiel Institute for the World Economy (IfW) |cKiel | en |
dc.relation.ispartofseries | |aEconomics Discussion Papers |x2012-10 | en |
dc.subject.jel | H20 | en |
dc.subject.jel | H60 | en |
dc.subject.jel | H27 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | tax system | en |
dc.subject.keyword | tax ratio | en |
dc.subject.keyword | governance | en |
dc.subject.keyword | developing countries | en |
dc.subject.stw | Steuersystem | en |
dc.subject.stw | Steuerpolitik | en |
dc.subject.stw | Governance-Ansatz | en |
dc.subject.stw | Entwicklungsstufe | en |
dc.subject.stw | Entwicklungsländer | en |
dc.title | A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 684353733 | en |
dc.rights.license | http://creativecommons.org/licenses/by-nc/2.0/de/deed.en | en |
dc.identifier.repec | RePEc:zbw:ifwedp:201210 | en |
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