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31. Does Aid to Domestic Revenue Mobilization Support Tax Fairness? A synthesis of Oxfam research

Author:
Marc J. Cohen, Nathan Coplin, and Marc James-Finel
Publication Date:
03-2023
Content Type:
Special Report
Institution:
Oxfam Publishing
Abstract:
Between 2017 and 2022, Oxfam examined aid to DRM from multiple donors provided to multiple low- and middle-income countries. This synthesis report seeks to draw lessons across these studies. The key issues examined include tradeoffs between efficiency and effectiveness in generating revenues on the one hand, and equity on the other; whether donors support direct or indirect taxation; the progressivity of instruments supported; whether aid to DRM explicitly links revenues to poverty reduction (health, education, social protection); whether aid supports country ownership; and whether aid explicitly seeks to advance gender equality.
Topic:
Finance, Tax Systems, Donors, and Revenue
Political Geography:
Global Focus

32. The Middle East and North Africa Gap: Prosperity for the rich, austerity for the rest

Author:
Alexandros Kentikelenis, Sahar Mechmech, Amine Bouzaiene, Rowaida Moshrif, and Nabil Abdo
Publication Date:
10-2023
Content Type:
Policy Brief
Institution:
Oxfam Publishing
Abstract:
This briefing paper examines growing inequality in the Middle East and North Africa (MENA) region, focusing on Egypt, Lebanon, Morocco and Tunisia in the wake of the Covid-19 pandemic and the cost of living crisis. It examines the lack of adequate and just taxation systems across the region, particularly wealth taxes. This limits governments’ fiscal space and their spending on public services, resulting in gender discrimination and the widening of the MENA inequality gap to a chasm. The rich must pay their fair share. Austerity in the MENA region cannot become the norm. Taxing the profits of the region’s richest people will provide critical recourses that are currently lacking but would begin to close the chasm between the rich and the rest.
Topic:
Tax Systems, Economic Inequality, Austerity, and Prosperity
Political Geography:
Middle East and North Africa

33. Hydrocarbon Prices and Subsidies in Bolivia 1986-2025

Author:
S. Mauricio Medinaceli Monrroy and Marcelo G. Velázquez La Vieja
Publication Date:
12-2023
Content Type:
Working Paper
Institution:
Institute for Advanced Development Studies (INESAD)
Abstract:
The following study identifies five periods with different price regimes (for main hydrocarbons): 1) 1986-1996, where these prices are part of the Government’s fiscal policy to finance part of the structural adjustment policies after the inflationary period; 2) 19971999, when a new methodology for price determination based on three central components is implemented, international reference prices, transport, refining and sale margins and direct, indirect and consumption-specific taxes; 3) 2000-2003, period of privatization of refineries, transport and storage, where policies of stabilization of fuel prices took on greater relevance within the regulatory framework, an aspect that allowed to keep almost unchanged the final prices of gasoline and diesel, but with a considerable fiscal cost due to adjustment of the Special Tax on Hydrocarbons and their Derivatives (IEHD); 4) 2004-2005, where in 2004 a price band was determined for international reference price behavior; in this sense, international prices above USD/barrel 27.11 are not transferred to end consumers; and 5) 2005-2022, because in 2005 the last price adjustment was made (with the 2010 temporary increase exception) for gasoline, diesel oil and liquefied petroleum gas (LPG), which remained in force until 2022. Regarding the quantification of subsidies for production and consumption of hydrocarbons in Bolivia, five broad categories were considered in this document: an opportunity cost of selling production to the domestic market instead of its export; a direct import of petrol, diesel and LPG at higher prices for subsequent sale at lower prices; a non-updating of margins from the value chain of petroleum products; a fiscal sacrifice for non-collected VAT (Value Added Tax 13%) and; an incentive given to field operators in Bolivia. In total, it is estimated that by 2022 these five categories will represent 11.6% of gross domestic product (GDP), with the following disaggregation: opportunity cost (5.8%), direct import (3.1%), margin update (1.2%), tax sacrifice – VAT (1.1%), and incentive (0.4%).
Topic:
Economy, Tax Systems, Fiscal Policy, and Hydrocarbons
Political Geography:
South America and Bolivia

34. Estimating Tax Revenues on Economic Growth for Southeast European Countries

Author:
Luljeta Gllogjani and Esat A. Durguti
Publication Date:
12-2023
Content Type:
Journal Article
Journal:
Journal of Liberty and International Affairs
Institution:
Institute for Research and European Studies (IRES)
Abstract:
The study aims to identify and empirically analyze the impact of direct tax and indirect tax revenues on economic growth in the transition countries of Southeast Europe, based on panel data for the period 2005-2019. Factors that are included in the study as independent variables are direct tax and indirect tax revenues. In contrast, the dependent variable is defined as the annual GDP growth in percentage, an indicator of economic growth. The econometric approach is OLS regression analysis, random effects regression, and fixed effects regression. The model’s reliability has been tested by applying diagnostic tests, such as autocorrelation, normal distribution, and heteroscedasticity. Moreover, the result of the Breusch and Pagan Lagrangian multiplier and Hausman test suggests that the adequate model is a regression with fixed effects. Therefore, the findings with a regression with fixed effects confirm that the revenues from indirect taxes resulted in a positive and statistically significant effect. In contrast, direct tax revenues did not significantly affect economic growth but resulted in a positive sign. The analysis through the econometric model enabled the achievement of the aims set in this paper and the achievement of the final goal, providing observed evidence that the role of tax policy is crucial to encouraging economic growth.
Topic:
Economic Growth, Tax Systems, and Revenue
Political Geography:
Europe and Southeast Europe

35. Optimising Tobacco Taxation in Mauritania: A Strategy for Health Improvement and Revenue Generation

Author:
African Capacity Building Foundation (ACBF)
Publication Date:
01-2023
Content Type:
Policy Brief
Institution:
The African Capacity Building Foundation (ACBF)
Abstract:
The issue of tobacco consumption in Mauritania is of significant public health concern. The current taxation system is ineffective in reducing consumption and maximizing state revenue. The study “Optimal Tobacco Taxation in Mauritania” found that the system has led to significant revenue loss due to under-declared customs values and the application of VAT at the customs level rather than at the point of sale. The introduction of an excise tax based on the quantity of tobacco products imported is recommended. This would help to increase the price of cigarettes, thereby reducing consumption, and would also generate significant revenue for the state.
Topic:
Tax Systems, Tobacco, Public Health, and Revenue
Political Geography:
Africa and Mauritania

36. Addressing the Tobacco Crisis in Nigeria: The Fiscal and Health Benefits of Excise Tax Reform

Author:
African Capacity Building Foundation (ACBF)
Publication Date:
01-2023
Content Type:
Policy Brief
Institution:
The African Capacity Building Foundation (ACBF)
Abstract:
Nigeria is grappling with a rising prevalence of tobacco use, particularly among the youth, leading to significant health and economic burdens. The study "The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change in Nigeria" reveals that a substantial upward review of excise tax level on cigarettes alongside a change to the specific tax system yields the most significant gains in public health (measured by reductions in cigarette consumption and smoking prevalence) as well fiscal revenue (measured by increase in excise tax and other government revenues). Therefore, it is recommended that Nigeria implements tobacco control policy interventions that impose higher tax levels and specific tax systems.
Topic:
Reform, Tax Systems, Fiscal Policy, Tobacco, and Public Health
Political Geography:
Africa and Nigeria

37. Reforming Tobacco Taxation in Togo: The Potential Impact of a Mixed Tax System on Consumption and Revenue

Author:
African Capacity Building Foundation (ACBF)
Publication Date:
01-2023
Content Type:
Policy Brief
Institution:
The African Capacity Building Foundation (ACBF)
Abstract:
Despite the implementation of anti-tobacco laws and regulations, including ratification of the WHO Framework Convention on Tobacco Control, smoking prevalence in Togo remains high. A study shows that the mixed taxation system leads to an increase in the final consumption price of the premium and economy segments of tobacco, an increase in excise tax revenue and a decrease in the quantity of cigarettes consumed and industry revenue, compared with the current "ad valorem" tax. Based on these results, the application of a mixed excise tax system would provide better results in terms of tobacco control.
Topic:
Reform, Tax Systems, Tobacco, Public Health, and Revenue
Political Geography:
Africa and Togo

38. Leveraging Excise Tax for Tobacco Control: A Strategy for Reducing Consumption and Improving Public Health in Uganda

Author:
African Capacity Building Foundation (ACBF)
Publication Date:
01-2023
Content Type:
Working Paper
Institution:
The African Capacity Building Foundation (ACBF)
Abstract:
Tobacco consumption in Uganda, while showing a decline, continues to pose a significant public health challenge. The findings of this study suggest that significant increases in excise tax could lead to substantial reductions in tobacco consumption, thereby alleviating the associated health burden. Regular and consistent tax increases, taking into account factors such as income and inflation, are recommended to effectively curb tobacco use.
Topic:
Tax Systems, Tobacco, Public Health, and Consumption
Political Geography:
Uganda and Africa

39. Tax Avoidance and the Complexity of Multinational Enterprises

Author:
Manon Francois and Vincent Vicard
Publication Date:
02-2023
Content Type:
Working Paper
Institution:
Centre d'Etudes Prospectives et d'Informations Internationales (CEPII)
Abstract:
Does the complexity of the ownership structure of multinational enterprises' (MNEs) serve tax avoidance? We use firm-level cross-country data to show that affiliates belonging to more complex MNEs are more likely to bunch around zero profit, which is consistent with complexity enabling tax avoidance by multinationals. Our results show that only the more complex MNEs shift profits away from their high-tax affiliates, while MNEs with flat ownership structures do not display such pattern.
Topic:
Multinational Corporations, Tax Systems, Complexity, and Firm Organization
Political Geography:
Global Focus

40. Profit-shifting Frictions and the Geography of Multinational Activity

Author:
Alessandro Ferrari, Sébastien Laffitte, Mathieu Parenti, and Farid Toubal
Publication Date:
06-2023
Content Type:
Working Paper
Institution:
Centre d'Etudes Prospectives et d'Informations Internationales (CEPII)
Abstract:
International tax rules are commonly viewed as obsolete as multinational corporations exploit loopholes to move their profits to tax havens. This paper uncovers how international tax reforms can curb profit shifting and impact real income and welfare across nations. We introduce profit shifting and corporate taxation in a quantitative model of multinational production. The model delivers "triangle identities" through which we recover bilateral profit-shifting flows. Our estimates of both tax-base and profit-shifting elasticities, together with profit-shifting frictions, govern how taxes shape the geography of production and profits. Our model accommodates a rich set of corporate taxation scenarios. A global minimum tax would be beneficial for welfare since it would increase the public good provision and encourage countries to raise their statutory corporate tax rates. Instead, a border-adjustment tax that eliminates profit shifting could result in welfare losses.
Topic:
Reform, Multinational Corporations, Tax Systems, and Profit Sharing
Political Geography:
Global Focus