State Institutions and Tax Capacity : an Empirical Investigation of Causality /

Saved in:
Bibliographic Details
Author / Creator:Akanbi, Olusegun Ayodele, author.
Imprint:[Washington, D.C.] : International Monetary Fund, [2019]
©2019
Description:1 online resource (38 pages)
Language:English
Series:IMF Working Paper ; WP/19/177
IMF working paper ; WP/19/177.
Subject:
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/12510352
Hidden Bibliographic Details
Other authors / contributors:International Monetary Fund, issuing body.
ISBN:1513509861
1513511556
9781513509860
9781513511559
Notes:Print version record.
Summary:Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries from 1996 to 2017. Employing a panel vector error correction model, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups. The bi-directional causality results suggest that developing tax capacity and building state institutions need to go hand in hand for best results, particularly in developing countries. Based on the impulse response analyses, the paper also finds that the causal effects in advanced economies are generally low in both directions, while in developing countries, both tax capacity and institutions shocks have larger positive impacts on institutions and tax capacity, respectively.
Other form:Print version: Akanbi, Olusegun Ayodele. State Institutions and Tax Capacity: An Empirical Investigation of Causality. Washington, D.C. : International Monetary Fund, 2019 9781513509860
Standard no.:10.5089/9781513509860.001

MARC

LEADER 00000cam a2200000Ma 4500
001 12510352
006 m o d
007 cr cn|||||||||
008 020129t20192019dcu o i000 0 eng d
005 20240822222156.7
019 |a 1117554546 
020 |a 1513509861 
020 |a 1513511556  |q (electronic bk.) 
020 |a 9781513509860 
020 |a 9781513511559  |q (electronic bk.) 
024 7 |a 10.5089/9781513509860.001  |2 doi 
035 9 |a (OCLCCM-CC)1121394021 
035 |a (OCoLC)1121394021  |z (OCoLC)1117554546 
040 |a YOU  |b eng  |c YOU  |d YDX  |d CUY  |d OCLCQ  |d N$T  |d OCLCF  |d CUS  |d OCLCO 
049 |a MAIN 
050 4 |a K4466 
090 |a XXK4466 
100 1 |a Akanbi, Olusegun Ayodele,  |e author. 
245 1 0 |a State Institutions and Tax Capacity :  |b an Empirical Investigation of Causality /  |c Olusegun Ayodele Akanbi. 
264 1 |a [Washington, D.C.] :  |b International Monetary Fund,  |c [2019] 
264 4 |c ©2019 
300 |a 1 online resource (38 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a IMF Working Paper ;  |v WP/19/177 
520 3 |a Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries from 1996 to 2017. Employing a panel vector error correction model, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups. The bi-directional causality results suggest that developing tax capacity and building state institutions need to go hand in hand for best results, particularly in developing countries. Based on the impulse response analyses, the paper also finds that the causal effects in advanced economies are generally low in both directions, while in developing countries, both tax capacity and institutions shocks have larger positive impacts on institutions and tax capacity, respectively. 
588 0 |a Print version record. 
650 0 |a Tax administration and procedure.  |0 http://id.loc.gov/authorities/subjects/sh85132805 
650 0 |a Tax exemption.  |0 http://id.loc.gov/authorities/subjects/sh85132865 
650 0 |a Tax revenue estimating.  |0 http://id.loc.gov/authorities/subjects/sh85132838 
650 0 |a Taxation  |x Rates and tables.  |0 http://id.loc.gov/authorities/subjects/sh85132855 
650 0 |a Taxation.  |0 http://id.loc.gov/authorities/subjects/sh85132846 
650 2 |a Taxes  |0 https://id.nlm.nih.gov/mesh/D013660 
650 6 |a Impôt  |x Administration et procédure. 
650 6 |a Impôt  |x Exemptions. 
650 6 |a Recettes fiscales  |x Estimation. 
650 6 |a Impôt  |x Taux. 
650 6 |a Impôt. 
650 7 |a Tax administration and procedure.  |2 fast  |0 (OCoLC)fst01143633 
650 7 |a Tax exemption.  |2 fast  |0 (OCoLC)fst01143768 
650 7 |a Tax revenue estimating.  |2 fast  |0 (OCoLC)fst01143852 
650 7 |a Taxation  |x Rates and tables.  |2 fast  |0 (OCoLC)fst01143960 
650 7 |a Taxation.  |2 fast  |0 (OCoLC)fst01143876 
655 4 |a Electronic books. 
710 2 |a International Monetary Fund,  |e issuing body.  |0 http://id.loc.gov/authorities/names/n81052755 
776 0 8 |i Print version:  |a Akanbi, Olusegun Ayodele.  |t State Institutions and Tax Capacity: An Empirical Investigation of Causality.  |d Washington, D.C. : International Monetary Fund, 2019  |z 9781513509860 
830 0 |a IMF working paper ;  |v WP/19/177.  |0 http://id.loc.gov/authorities/names/no89010263 
856 4 0 |u http://elibrary.imf.org/view/journals/001/2019/177/001.2019.issue-177-en.xml  |y INTERNATIONAL MONETARY FUND 
929 |a oclccm 
999 f f |i fb1bb005-9011-5777-b202-0e9b4016c743  |s bde6531c-fbb0-5749-9138-715e7d748a15 
928 |t Library of Congress classification  |a XXK4466  |l Online  |c UC-FullText  |u http://elibrary.imf.org/view/journals/001/2019/177/001.2019.issue-177-en.xml  |z INTERNATIONAL MONETARY FUND  |g ebooks  |i 12154942