Tax revenue potential and effort: Worldwide estimates using a new dataset

Mawejje, Joseph; Sebudde, Rachel K.

doi:10.1016/j.eap.2019.05.005

Cited by 50 publications

(73 citation statements)

References 26 publications

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“…PPh merupakan sumber penting bagi penerimaan pajak (Budi & Ajimat, 2019;dan Sihaloho, 2020). Pajak dapat mengurangi pertumbuhan tenaga kerja dan mencegah angkatan kerja baru (Mawejje & Sebudde, 2019). H1: PPh berpengaruh negatif terhadap pendapatan negara PPN merupakan pajak yang dikenakan pada benda atau barang pada saat pembuatan dan penyaluran, dimana pajak masukkan dapat dikreditkan terhadap pajak keluaran.…”

Section: Pengembangan Hipotesisunclassified

“…Nilai rata-rata PPh sebesar 33,50. Nilai ini menggambarkan ajak dapat mengurangi pertumbuhan tenaga kerja dan mencegah angkatan kerja baru (Mawejje & Sebudde, 2019…”

Section: Deskripsi Data Penelitianunclassified

“…PPh tidak berpengaruh terhadap pendapatan negara. Hasil ini sesuai penelitian (Mawejje & Sebudde, 2019), Pa-jak dapat mengurangi pertumbuhan tenaga kerja dan mencegah angkatan kerja baru. Hal ini disebabkan karena tenaga kerja merasa penghasilan mereka yang kecil masih harus dikurangi pajak sehingga menyebabkan keengganan membayar pajak.…”

Section: Pph Terhadap Pendapatan Negaraunclassified

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Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara

Sulistyowatie

Amelia

2020

AFRE

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Section: Pengembangan Hipotesisunclassified

“…Nilai rata-rata PPh sebesar 33,50. Nilai ini menggambarkan ajak dapat mengurangi pertumbuhan tenaga kerja dan mencegah angkatan kerja baru (Mawejje & Sebudde, 2019…”

Section: Deskripsi Data Penelitianunclassified

Section: Pph Terhadap Pendapatan Negaraunclassified

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Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara

Sulistyowatie

Amelia

2020

AFRE

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“…In existing literature, tax potential (ratio of actual tax revenue to GDP) and optimal tax revenue (i.e., the ratio of actual tax revenue to the predicted or fitted one) are used interchangeably to define tax‐effort (see, for example, Jean‐Francois Brun & Diakité, ; Mawejje & Sebudde, ). In the present study, we focus on the ratio of actual (or observed) to predicted revenue to estimate the tax‐effort.…”

Section: Introductionmentioning

confidence: 99%

Revising the conventional tax‐effort principle

Dalamagas

Leventides

Palaios

et al. 2019

Scottish J Political Eco

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The standard methodology on tax‐effort (i.e., the ratio of actual tax revenue to its optimal level) is to run a regression of actual tax revenue on countries’ specific (macroeconomic, demographic, geographical, political, social, and institutional) variables. The resulting predicted (fitted) values are then taken to represent the optimal (desired or maximum) level of tax revenue. The crucial issue of tracing out how the optimal tax revenue should be allocated to the fiscal objectives (equity, efficiency) does not seem to be of any interest to the researchers on tax‐effort. The present paper argues that the standard methodology is not without faults and needs revising. We demonstrate that an optimal tax system can be safely derived from maximizing a utility function with respect to (in)direct tax rates. The manipulation of the first‐order conditions, using a novel mathematical module, leads to an infinite number of optimal direct–indirect tax rates. The selection of the optimal mix of these tax rates is dependent on the country‐specific households’ preferences over equity/efficiency, as they are formulated by voters’ volition in election periods. A simulation procedure helps understanding how the optimal tax revenue is chosen and how it can be optimally allocated to fiscal objectives, in the context of a panel data set including a large number of developed and developing countries. Throughout our text, the optimal tax revenue is defined as the sum of the products of the optimal (in)direct tax rates and their corresponding tax bases. In the simple Arrow–Debreu economy, the above sum is shown to be equal to the difference between income and consumption.

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“…In addition, tax revenues from direct individual taxes are most susceptible to the impact of financial crises, which creates significant fiscal risks for countries with developing economies. Countries with low business profitability, low incomes of the population and the absence of an effective tax administration system, are not able to ensure receipt of income taxes to the budget (Mawejje & Sebudde, 2019) [1]. For example, there is a number of European countries that raised VAT (indirect tax) rates in order to prevent a decline of income during the 2008 and 2011 crises (but in some countries standard rates were reduced) (Lykova, 2015) [2].…”

Section: Introductionmentioning

confidence: 99%

Evaluation of the optimal ratio for consumption and income taxes with the use of econometric methods

Тихонова¹,

Telegina²,

Babanskaya³

et al. 2019

EA-XXI

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The authors examines the dependence of tax rates by direct and indirect taxes. The research methodology is based on the authors' approach based on the construction of scatter diagrams, as well as the use of correlation and regression analysis. To calculate regression indices, data of 2007-2018 was sampled from 87 countries (10 indicators), including countries of different types (third world, developing and developed). The authors analyse the structure of tax revenues by type of taxes in the EU, depending on the socioeconomic development of the country. The results of the analysis show no clear dependence between VAT and corporate tax rates. However, there is correlation between the rate of VAT and personal income tax. Mostly it is due to the level of socioeconomic development of the countries. Economically developed EU countries replenish the state budget revenues mostly by direct taxes. However, if indirect tax rates are high, their share in the national GDP is still quite remarkable (for example, in Denmark and Sweden). Meanwhile, in developing countries there is a clear predominance of consumption taxes in GDP (Croatia, Hungary). At the same time, there is a significant impact of political factors that are not amenable to mathematical evaluation. This, however, explains the results obtained by the authors. It has been noted that tax revenues from direct taxes prevail in developed countries, whereas developing countries prefer indirect taxes.

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Tax revenue potential and effort: Worldwide estimates using a new dataset

Cited by 50 publications

References 26 publications

Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara

Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara

Revising the conventional tax‐effort principle

Evaluation of the optimal ratio for consumption and income taxes with the use of econometric methods

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