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Boosting Tax Revenue via Administration Strength by Alex Dökkálfar is a document available to read on EtoBox.
The paper investigates the causal effects of strengthening tax administration on tax revenue across 121 countries from 2014 to 2022, revealing that enhanced tax administration significantly increases tax revenue, particularly in emerging and developing economies. Utilizing a novel Operational Strength Index and an instrumental variable strategy based on IMF Capacity Development programs, the findings indicate that improving tax administration can close a substantial portion of the tax gap. The study emphasi
- Author
- Alex Dökkálfar
- Language
- EN