Toward closer cohesion of international tax statistics: The ICTD/UNU-WIDER GRD 2017

McNabb, Kyle

doi:10.35188/unu-wider/2017/410-0

Cited by 17 publications

(17 citation statements)

References 2 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Turning to the output efficiency scores, we find that the average scores of our baseline model equaled 1.169, 6.396 and 1.461 for 2003-2007, 2008-2012and 2013-2017 Model 1, the average scores equaled 1.102 in 2003-2007, 1.161 in 2008-2012 and 1.159 in 2013-2017, which means that with the same level of inputs, output could increase by around 9%, 14%…”

Section: Dea Efficiency Scoresmentioning

confidence: 78%

“…Overall, the countries located in the production possibility frontier, hence the more efficient ones in terms of government spending, are: Australia (2008( -2012( ), Ireland (2013( -2017, South Korea (three periods), Latvia (2007) and Mexico (three periods). Ireland is efficient by default.…”

Section: Dea Efficiency Scoresmentioning

confidence: 99%

“…These dataset combines data from different international sources under a standard classification system. For detailed information on the data construction, see Prichard et al (2014) and McNabb (2017).…”

Section: Tax Patternsmentioning

confidence: 99%

See 2 more Smart Citations

Taxation and Public Spending Efficiency: An International Comparison

2021

View full text Add to dashboard Cite

This paper evaluates the relevance of the taxation for public spending efficiency in a sample of OECD economies in the period 2003-2017. First, we compute the data envelopment analysis (DEA) scores and the Malmquist productivity index to measure the change in total factor productivity, the change in efficiency and the change in technology. Second, we explain these newly computed public efficiency scores with tax structures using a reduced-form panel data regression specification. Looking at the period between 2007 and 2017, our main findings are as follows: inputs could be theoretically lower by approximately 32-34%; the Malmquist indices show an overall decrease in technology and in TFP. Crucial for policymaking, we find that expenditure efficiency is negatively associated with taxation, more specifically direct and indirect taxes negatively affect government efficiency performance, and the same is true for social security contributions.

show abstract

Section: Dea Efficiency Scoresmentioning

confidence: 78%

Section: Dea Efficiency Scoresmentioning

confidence: 99%

See 1 more Smart Citation

Taxation and Public Spending Efficiency: An International Comparison

2021

View full text Add to dashboard Cite

show abstract

“…Data on tax revenues (total and those from corporate income tax) we take from the ICTD/UNU-WIDER Government Revenue Dataset (GRD) 2019. For full details see Prichard, Cobham &Goodall (2014), andMcNabb (2017). Data on GDP in US dollars we take from the IMF's World Economic Outlook database.…”

Section: Datamentioning

confidence: 99%

Global inequalities in taxing rights: An early evaluation of the OECD tax reform proposals

Cobham¹,

Faccio²,

FitzGerald³

2019

Preprint

View full text Add to dashboard Cite

The current OECD process to reform the international rules governing corporate tax, aimed to achieve a consensus solution by 2020, has finally recognised the need to introduce elements of formulary apportionment to allocate the profits of multinationals and is framed explicitly in terms of redistributing taxing rights between countries. In this paper we provide the first public evaluation of the redistribution of taxing rights associated with the leading proposals of the OECD, IMF and the Independent Commission for the Reform of International Corporate Taxation (ICRICT). The first key finding is that that reallocation of taxing rights towards “market jurisdictions”, as it is currently understood, is likely to be of little benefit to non-OECD countries. Indeed, the proposal is likely to reduce revenues for a range of lower-income countries. Second, all of the proposals deliver a much broader distribution of benefits if some element of taxing rights is apportioned according to the location of multinationals’ employment, and not only of sales.

show abstract

“…The GRD was launched in 2014 and combines government revenue data from various sources, including OECD Revenue Statistics, IMF Government Finance Statistics, and CEPALSTAT (revenue statistics in Latin America). It is arguably the most updated and comprehensive cross-country data set on government revenues available (for more detailed information on the construction and scope of the data set, seePrichard et al 2014;McNabb 2017).…”

mentioning

confidence: 99%

Measuring Untapped Revenue Potential in Developing Countries: Cross-Country Frontier and Panel Data Analysis

Bogetić¹,

Naeher²,

Narayanan³

2021

Policy Research Working Papers

View full text Add to dashboard Cite

The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent.

show abstract

Toward closer cohesion of international tax statistics: The ICTD/UNU-WIDER GRD 2017

Cited by 17 publications

References 2 publications

Taxation and Public Spending Efficiency: An International Comparison

Taxation and Public Spending Efficiency: An International Comparison

Global inequalities in taxing rights: An early evaluation of the OECD tax reform proposals

Measuring Untapped Revenue Potential in Developing Countries: Cross-Country Frontier and Panel Data Analysis

Contact Info

Product

Resources

About