Searching with a thematic focus on Inequality, welfare and tax, Taxation
Showing 1-10 of 15 results
Effect of distortionary and non-distortionary taxes on economic growth: evidence from sub-Saharan African countriesAcademic Journals, 2015Studies on economic growth have provided insights into why states grow at different rates over time. Most recently, endogenous growth economics asserts that government expenditure and taxation will have both temporary and permanent effects on economic growth.DocumentMediterranean Center of Social and Educational Research, 2012The study examines the impact of tax revenue on the economic growth of Nigeria, judging from its impact on infrastructural development from 1980 to 2007.DocumentActionAid International, 2016Nigeria, Africa’s most populous country, has lost out on US$3.3billion as result of an extraordinary ten year tax break granted by the Nigerian government to some of the world’s biggest oil and gas companies: Shell,DocumentMediterranean Center of Social and Educational Research, 2014This study examines the impact of taxation on investment and economic growth in Nigeria from 1980-2010. The ordinary least square method of multiple regression analysis was used to analyze the data.DocumentInternational Monetary Fund Working Papers, 2003This paper provides an assessment of the poverty and social impact of replacing Ethiopia’s sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population.Document
The distributional impact of taxes and transfers: evidence from eight low- and middle-income countriesWorld Bank Publications, 2017This study presents a set of studies for low- and middle-income countries that use the CEQ approach to examine the distributional effects of individual taxes, transfers, and subsidies as well as their combined impact. Most of the case studies were produced with the objective of informing the World Bank in-country dialogue on fiscal policy or fiscal reform.DocumentWorld Institute for Development Economics Research (WIDER), 2005In 1991 the Ethiopian Revolution Democratic Front (EPRDF) toppled the old ‘socialist’ regime that had ruled the country for seventeen years. In contrast to the previous policy regime of hard control, EPRDF initiated a wide range of reforms that covered not only the tax system but also the exchange rate, interest rates, trade, domestic production and distribution.Document
Linking taxation and social protection: evidence on redistribution and poverty reduction in EthiopiaInternational Centre for Tax and Development, 2016The reduction of poverty, and more recently inequality, are pressing concerns in many lowand middle-income countries, not in the least as a result of the Sustainable Development Goals committing countries to significant improvements by 2030. Redistribution is important for reaching these goals, and is shaped by countries’ tax and welfare systems.DocumentInternational Centre for Tax and Development, 2014This paper contributes to the burgeoning research on inequality and top incomes around the globe by presenting the first available estimates of top income shares and effective income tax rates in contemporary Chile based on analysis of anonymous income tax return microdata. It pays special attention to business income, which dominates at the top of the distribution.Document
Taxation and inequality in developing countries: lessons from the recent experience of Latin AmericaUnited Nations University World Institute for Development Economics Research, 2016This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s.