This paper evaluates the relevance of taxation for public spending efficiency in a sample of
OECD economies for the period of 2003–2017. We start by computing the data envelopment …

В данной статье рассматриваются теоретико-методологические основания концепта
государственной состоятельности, под которой понимается способность государства …

Attention on domestic resource mobilization-particularly in developing countries-has
increased significantly in recent years. This stems from, among other things, recognition in …

Several studies have demonstrated that corruption hinders efforts in enhancing public
revenue and fiscal space through different channels. This paper assesses the effect of tax …

This technical note is part of a series of technical notes describing the construction of the
Government Revenue Dataset (GRD). This document specifically focuses on the …

This paper proposes a new measure of Fiscal Dependence on Extractive revenues: FDE.
The FDE estimates, simply, the extent to which extractive-producing countries can fund day …

The current OECD process to reform the international rules governing corporate tax, aimed
to achieve a consensus solution by 2020, has finally recognised the need to introduce …

This technical note is part of a series of technical notes describing the construction of the
Government Revenue Dataset (GRD). We provide an overview of the underlying sources in …

How have governments in rich countries developed the ability to levy taxes on their citizens
and achieve high compliance? While it may seem simple, the process of developing fiscal …

Purpose This article examines potential impacts of increase in non-tax government
revenues and public expenses on corruption for 11 transition economies in the Central and …