Closing Gaps in the Estate and Gift Tax Base
In: University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 937
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In: University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 937
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In: FRB Atlanta Working Paper No. 2021-17
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In: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Band 63, Heft 8, S. 50-63
ISSN: 2392-0041
In: Tax Notes International, Volume 101, 1419-1425, March 15, 2021
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In: ZEW - Centre for European Economic Research Discussion Paper No. 60
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In: FEDS Working Paper No. 2023-17
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In: University of Zurich, Department of Economics, Working Paper No. 433
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In: International VAT Monitor, No. 1 (Volume 32) , January/February 2021
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A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e. the difference between what should be paid and what is actually paid. Until now, tax gaps have been primarily estimated in developed countries, and very little is known about tax gaps in developing countries. Information about these gaps can help policy makers make appropriate revenue mobilization strategies. This paper uses a top-down approach to estimate the tax gap in corporate income tax in South Africa. It uses national accounts statistics and tax administrative data to estimate the gap in the non-financial corporate sector, i.e. the difference between potential and actual corporate income tax under current tax legislation. The overall gap is estimated at approximately 11 per cent of the potential tax base or 2 per cent of GDP over the period 2015 to 2017.
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In: Banque de France Working Paper No. 508
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Working paper
In: John Marshall Review of Intellectual Property Law, Band 11, Heft 859
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In: Fordham Law Review Vol. 78, p. 1733, 2010
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In: Journal of globalization and development, Band 9, Heft 2
ISSN: 1948-1837
Abstract
The paper focuses on two crucial issues that hinder the fiscal sovereignty of developing countries: the reduced level of international tax cooperation, and the lack of appropriate procedures for sovereign debt crisis resolution. The low level of international tax cooperation enables a "race to the bottom" in tax rates among countries, tax avoidance through profit-shifting activities by companies and tax evasion by individuals and companies, based on the existence of non-cooperative jurisdictions. In the last 5 years, the international community has made some improvements in this field, but the situation remains far from satisfactory. On the other hand, the current procedure for sovereign debt resolution, through negotiations at the Paris Club with the support of the IMF, is not only unfair, but also inefficient. The paper explores alternatives in both fields. Appropriate responses to these international problems would have to show benefits in terms of efficiency and welfare at the global level, and establish fundamentals for countries to take full advantage of their resources, which is a necessary condition for funding policies that will not leave (or push) any nation or social sector behind.
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Working paper