Essays about: "tax revenue and economic development"

Showing result 1 - 5 of 10 essays containing the words tax revenue and economic development.

1. 1. Tax-aid nexus - The case of Sub-Saharan Africa and China

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Marthe Coppieters; [2023]
   Keywords : Business and Economics;

   Abstract : This paper empirically discusses the interaction between Chinese Official Development Assistance (ODA) and Sub-Saharan tax revenue 2000-2017. Through the use of the methods OLS and IV, I pose the question whether there is evidence supporting the tax-aid nexus, which suggests a negative impact of increasing foreign aid on tax revenue. READ MORE

3. 2. The Effects of Aid on Fiscal Capacity: An econometric analysis on African countries (1960-2015)

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Noora Kovalainen; [2023]
   Keywords : State Capacity; Fiscal capacity; Aid; Africa; Business and Economics;

   Abstract : Low tax revenues in many African countries are hindering sustained economic development and aid could have an inhibiting effect on the development of fiscal capacity. This paper will use newly published high-quality data on tax revenues to dive deeper into the effects of aid on hard-to-collect taxes in Africa between 1960-2015. READ MORE

4. 3. Eu State Aid Rules And Corporate Direct Tax Arrangements : An Analysis of Article 107(1) TFEU and Recent case Developments with the principle of Legality

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Sharon Mame Sika Värttö; [2022]
   Keywords : State aid; Tax ruling; Tax avoidance; Hybrid arrangement; Aid recovery; Legality; Legal certainty; Selective advantage; Harmful tax competition; Transfer pricing; Arm’s length principle; Economic advantage.;

   Abstract : The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. READ MORE

5. 4. New Evidence on Tax-Aid Nexus

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Heidi Uitto; [2021]
   Keywords : Africa; Tax revenue mobilization; foreign aid; aid fungibility; ODA; fiscal response to aid; Business and Economics;

   Abstract : Effective tax systems play a key role in self-sustained economic growth. Where foreign aid can provide much needed funds for less developed countries, it may also increase aid dependency if the country does not simultaneously improve its taxing capacity. READ MORE

6. 5. Allocation of Taxing Rights of Occupational Pension in Cross-Border Situations between an ETT- and EET- or TET-system : An Analysis between Sweden and Portugal

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Miranda Stenlund; [2020]
   Keywords : Private occupational pension; Cross-border situations; Allocation of taxing rights; Sweden; Portugal; Tax treaties; ETT-system; EET-system; TET-system;

   Abstract : The fact that pension consists of three cashflows that can be taxed at different points in time has resulted in a great divergence in how states treat the income of pension. Nonetheless, a majority of tax treaties allocate the exclusive taxing rights of private occupational pension to the residence state as advocated by the Organisation for Economic Co-operation and Development. READ MORE