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View article: Strengthening Public Expenditure Efficiency: Investment and Social Spending in Bulgaria
Strengthening Public Expenditure Efficiency: Investment and Social Spending in Bulgaria Open
The scope for increasing public spending to meet Bulgaria's development needs is limited by low revenue.Increasing the efficiency of spending is, therefore, crucial.This paper discusses how this can be achieved in four areas (public invest…
View article: Crypto, Corruption, and Capital Controls: Cross-Country Correlations
Crypto, Corruption, and Capital Controls: Cross-Country Correlations Open
Empirical investigation of the factors underlying the growing usage of crypto-assets is in its infancy, owing to data limitations.In this paper, we present a simple cross-country analysis drawing on recently released survey-based data.We e…
View article: Avoid a Fall or Fly Again: Turning Points of State Fragility
Avoid a Fall or Fly Again: Turning Points of State Fragility Open
High persistence of state fragility (a fragility trap) suggests the presence of substantial benefits from avoiding a fall into fragility and considerable hurdles to successful exit from fragility.This paper empirically examines the factors…
View article: Tax Revenues in Fragile and Conflict-Affected States-Why Are They Low and How Can We Raise Them?
Tax Revenues in Fragile and Conflict-Affected States-Why Are They Low and How Can We Raise Them? Open
Raising revenues has been a formidable challenge for fragile and conflict-affected states (FCS), a fact confirmed once again in the COVID-19 crisis. Nonetheless, achieving sizable gains in tax collection in fragile environments is not impo…
View article: Tax Revenues in Fragile and Conflict-Affected States—Why Are They Low and How Can We Raise Them?
Tax Revenues in Fragile and Conflict-Affected States—Why Are They Low and How Can We Raise Them? Open
Raising revenues has been a formidable challenge for fragile and conflict-affected states (FCS), a fact confirmed once again in the COVID-19 crisis.Nonetheless, achieving sizable gains in tax collection in fragile environments is not impos…
View article: Tax revenue mobilization episodes in developing countries
Tax revenue mobilization episodes in developing countries Open
How do countries mobilize large additions to tax revenue – defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more? To answer this question, we build a novel dataset covering 55 episodes of l…
View article: Case Studies in Tax Revenue Mobilization in Low-Income Countries
Case Studies in Tax Revenue Mobilization in Low-Income Countries Open
How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda,…
View article: Case Studies in Tax Revenue Mobilization in Low-Income Countries
Case Studies in Tax Revenue Mobilization in Low-Income Countries Open
How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs?We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, …
View article: Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset
Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset Open
How do countries mobilize large tax revenue—defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more? To answer this question, we build a novel dataset covering 55 episodes of large tax revenu…
View article: Fiscal Rules for Resource Windfall Allocation: The Case of Trinidad and Tobago
Fiscal Rules for Resource Windfall Allocation: The Case of Trinidad and Tobago Open
Managing resource revenues is a critical policy issue for small open resource-rich countries.This paper uses an open economy dynamic stochastic general equilibrium model to analyze the transmission of resource price shocks and a shock to r…