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Displaying results 151 to 175 of 227.

  1. How well do economists forecast recessions?
    Author: An, Zidong; Jalles, João Tovar; Loungani, Prakash
    Published: 2018
    Publisher:  International Monetary Fund, [Washington, DC]

    We describe the evolution of forecasts in the run-up to recessions. The GDP forecasts cover 63 countries for the years 1992 to 2014. The main finding is that, while forecasters are generally aware that recession years will be different from other... more

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    We describe the evolution of forecasts in the run-up to recessions. The GDP forecasts cover 63 countries for the years 1992 to 2014. The main finding is that, while forecasters are generally aware that recession years will be different from other years, they miss the magnitude of the recession by a wide margin until the year is almost over. Forecasts during non-recession years are revised slowly; in recession years, the pace of revision picks up but not sufficiently to avoid large forecast errors. Our second finding is that forecasts of the private sector and the official sector are virtually identical; thus, both are equally good at missing recessions. Strong booms are also missed, providing suggestive evidence for Nordhaus' (1987) view that behavioral factors-the reluctance to absorb either good or bad news-play a role in the evolution of forecasts

     
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  2. Quality education and the efficiency of public expenditure
    a cross-country comparative analysis
    Author: Miningou, Elise Wendlassida
    Published: December 2019
    Publisher:  World Bank Group, Human Development Global Practice, [Washington, DC, USA]

    Improving access to quality education has been the backbone of several development strategies around the world and considerable public resources have been dedicated to achieving this goal. However, one could wonder whether increasing public education... more

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    Improving access to quality education has been the backbone of several development strategies around the world and considerable public resources have been dedicated to achieving this goal. However, one could wonder whether increasing public education expenditure would drive better access to quality education despite the inefficiencies plaguing public sectors in general. The purpose of this study is to investigate the efficiency with which public education spending is translated into increased access to quality education in the light of the learning-adjusted years of schooling. The results show that education expenditure per school-age individual is positively associated with an increased number of years of quality schooling. However, it is estimated that, on average, 16 percent of the public financial resources dedicated to education in developing countries are wasted because of inefficiencies. Although efficiency greatly varies across countries, low-income countries are overall facing a double issue of low levels of education expenditure and weak efficiency of public expenditure on education. Factors related to governance, labor market conditions, and the type of education aid seem to matter for efficiency

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Policy research working paper ; 9077
    World Bank E-Library Archive
    Subjects: Education; Public Expenditure; Efficiency
    Scope: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  3. Republic of Poland
    technical assistance report : revenue administration gap analysis program : the value-added tax gap
    Published: 2018
    Publisher:  International Monetary Fund, Washington, D.C.

    This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology1 to Poland for the period 2010-16. The RA-GAP methodology employs a top-down approach for... more

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    This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology1 to Poland for the period 2010-16. The RA-GAP methodology employs a top-down approach for estimating the potential VAT base, using statistical data from national accounts on value-added generated in each sector. There are two main components to this methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The difference between the two values is the VAT gap. RA-GAP provides estimates of the two components of the tax gap: the compliance gap and the policy gap. The compliance gap is the difference between the potential VAT that could have been collected given the current policy framework and actual accrued VAT collections. The policy gap is the difference between the overall tax gap and the compliance gap. To put the level and trends of the compliance gap into context it is also necessary to analyze the level and trends of the overall tax gap and the policy gap

     
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  4. The value added tax and growth
    design matters
    Author: Acosta Ormaechea, Santiago Leonardo Enrique; Morozumi, Atsuyoshi
    Published: 2019
    Publisher:  International Monetary Fund, [Washington, DC]

    Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is... more

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    Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate

     
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  5. The optimal turnover threshold and tax rate for SMEs
    Author: Wei, Feng; Wen, Jean-François
    Published: 2019
    Publisher:  International Monetary Fund, [Washington, DC]

    Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector... more

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    Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income tax or a tax on turnover, depending on whether their turnover exceeds a threshold. We characterize the private sector equilibrium for any given configuration of tax policy parameters (corporate income tax rate, turnover tax rate, and threshold). Given private behavior, social welfare is optimized. We interpret the first-order conditions for welfare maximization to identify the key margins and then simulate a calibrated version of the model

     
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  6. Productivity growth
    patterns and determinants across the world
    Author: Kim, Young Eun; Loayza, Norman
    Published: May 2019
    Publisher:  World Bank Group, Development Economics, Development Research Group, Washington, DC, USA

    This is the background paper for the productivity extension of the World Bank's Long-Term Growth Model (LTGM). Based on an extensive literature review, the paper identifies the main determinants of economic productivity as innovation, education,... more

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    This is the background paper for the productivity extension of the World Bank's Long-Term Growth Model (LTGM). Based on an extensive literature review, the paper identifies the main determinants of economic productivity as innovation, education, market efficiency, infrastructure, and institutions. Based on underlying proxies, the paper constructs indexes representing each of the main categories of productivity determinants and, combining them through principal component analysis, obtains an overall determinant index. This is done for every year in the three decades spanning 1985-2015 and for more than 100 countries. In parallel, the paper presents a measure of total factor productivity (TFP), largely obtained from the Penn World Table, and assesses the pattern of productivity growth across regions and income groups over the same sample. The paper then examines the relationship between the measures of TFP and its determinants. The variance of productivity growth is decomposed into the share explained by each of its main determinants, and the relationship between productivity growth and the overall determinant index is identified. The variance decomposition results show that the highest contributor among the determinants to the variance in TFP growth is market efficiency for Organisation for Economic Co-operation and Development countries and education for developing countries in the most recent decade. The regression results indicate that, controlling for country- and time-specific effects, TFP growth has a positive and significant relationship with the proposed TFP determinant index and a negative relationship with initial TFP. This relationship is then used to provide a set of simulations on the potential path of TFP growth if certain improvements on TFP determinants are achieved. The paper presents and discusses some of these simulations for groups of countries by geographic region and income level. An accompanying Excel-based toolkit, linked to the LTGM, provides a larger set of simulations and scenario analysis at the country level for the next few decades

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Policy research working paper ; 8852
    World Bank E-Library Archive
    Subjects: Productivity; Innovation; Education; Efficiency; Infrastructure; Institutions; Growth
    Scope: 1 Online-Ressource (circa 71 Seiten), Illustrationen
  7. Structural transformation and tax efficiency
    Author: Cevik, Serhan; Gottschalk, Jan; Hutton, Eric; Jaramillo Echeverri, Laura; Karnane, Pooja; Sow, Moussé Ndoye
    Published: 2019
    Publisher:  International Monetary Fund, [Washington, DC]

    Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries' efficiency in collecting the... more

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    Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries' efficiency in collecting the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C-efficiency, using a broad panel of 134 countries over the period 1970-2014; and (2) the VAT gap using a more granular, proprietary dataset that draws on the results of IMF's Revenue Administraion-Gap Analysis Program covering 24 countries over the period 2004-2016. We find that a higher share of services in aggregate value-added reduces the VAT efficiency, and that this adverse effect is mainly a result of a rise of non-tradable services, which in turn contributes to a narrowing of the VAT base

     
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  8. VAT notches, voluntary registration, and bunching
    theory and UK evidence
    Author: Liu, Li; Lockwood, Ben; Almunia, Miguel; Tam, Hiu
    Published: 2019
    Publisher:  International Monetary Fund, [Washington, DC]

    Using administrative tax records for UK businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms below the threshold. We develop a conceptual... more

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    Using administrative tax records for UK businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms below the threshold. We develop a conceptual framework that can simultaneously explain these two apparently conflicting facts. The framework also predicts that higher intermediate input shares, lower product-market competition and a lower share of business to consumer (B2C) sales lead to voluntary registration. The predictions are exactly the opposite for bunching. We test the theory using linked VAT and corporation tax records from 2004-2014, finding empirical support for these predictions

     
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  9. Institutional change
    Author: Desierto, Desiree; Koyama, Mark
    Published: 23 July 2024
    Publisher:  Centre for Economic Policy Research, London

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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Series: Array ; DP19285
    Subjects: Institutions; Institutional change; Conflict; Cooperation; Efficiency
    Scope: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  10. The Revenue Administration-Gap Analysis Program
    an analytical framework for excise gap estimation
    Author: Thackray, Mick; Alexova, Martina
    Published: April 2017
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for... more

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    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for estimating excise gaps presented in this Technical Note sets out the steps and data required for comprehensive top-down gap estimates based on a comparison of actual collections to potential collections, which is estimated from consumption (or use) and expenditure of excise commodities. The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates. The note was jointly produced by RA-GAP team and the Slovak Republic's Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia

     
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  11. The Revenue Administration-Gap Analysis Program
    model and methodology for value-added tax gap estimation
    Author: Hutton, Eric
    Published: March 2017
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the... more

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    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance

     
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  12. Albania
    selected issues
    Published: June 2016
    Publisher:  International Monetary Fund, Washington, D.C.

    This paper aims to determine how much of the economic slowdown of Albania is owing to cyclical conditions and how much to a reduction in potential growth. The analysis shows that average growth in 2009-14 dropped by 3.2 percentage points relative to... more

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    This paper aims to determine how much of the economic slowdown of Albania is owing to cyclical conditions and how much to a reduction in potential growth. The analysis shows that average growth in 2009-14 dropped by 3.2 percentage points relative to 1997-2008, of which 2.8 percentage points are due to lower potential growth. Albania has significant potential to improve its export competitiveness. However, Albania's competitiveness has shown narrow improvements over the past five years, with weak productivity growth and continued concentration in low-skilled labor-intensive sectors with limited value added. This paper also explores the factors underpinning Albania's relatively low level of general government revenues

     
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  13. Revenue administration
    implementing a high-wealth individual compliance program
    Author: Buchanan, John; McLaughlin, Lucilla
    Published: April 2017
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the... more

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    This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining the population of wealthy individuals. Advice is also given on how to assess readiness for such a compliance program, taking into account the legal framework, the political environment, the availability of the necessary data and the administration's capacity to implement it. The note then gives practical advice on implementing a high wealth individual compliance program, using the compliance risk management model as its foundation

     
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  14. How buoyant is the tax system?
    new evidence from a large heterogeneous panel
    Author: Dudine, Paolo; Jalles, João Tovar
    Published: January 2017
    Publisher:  International Monetary Fund, [Washington, D.C.]

    In this paper we provide short- and long-run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low-income) for the period 1980-2014. By means of Fully-Modified OLS and (Pooled) Mean Group estimators, we find that:... more

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    In this paper we provide short- and long-run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low-income) for the period 1980-2014. By means of Fully-Modified OLS and (Pooled) Mean Group estimators, we find that: i) for advanced economies both long-run and short-run buoyancies are not different from one; ii) long run tax buoyancy exceeds one in the case of CIT for advanced economies, PIT and SSC in emerging markets, and TGS for low income countries, iii) in advanced countries (emerging market economies) CIT (CIT and TGS) buoyancy is larger during contractions than during times of economic expansions; iv) both trade openness and human capital increase buoyancy while inflation and output volatility decrease it

     
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  15. Optimal tax administration
    Author: Keen, Michael; Slemrod, Joel
    Published: January 2017
    Publisher:  International Monetary Fund, [Washington, D.C.]

    This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development... more

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    This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions-the 'enforcement elasticity of tax revenue'-that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap

     
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  16. Optimal debt policy under asymmetric risk
    Author: Escolano, Julio; Gaspar, Vítor
    Published: August 2016
    Publisher:  International Monetary Fund, [Washington, D.C.]

    In the paper we show that, most of the time, smooth reduction in the debt ratio is optimal for tax-smoothing purposes when fiscal risks are asymmetric, with large debt-augmenting shocks more likely than commensurate debt reducing shocks. Asymmetric... more

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    In the paper we show that, most of the time, smooth reduction in the debt ratio is optimal for tax-smoothing purposes when fiscal risks are asymmetric, with large debt-augmenting shocks more likely than commensurate debt reducing shocks. Asymmetric risks are a feature of 200 years of data for the U.S. and the U.K.: rare but recurrent large surges of the debt-to-GDP ratio, followed by very gradual but persistent declines over long periods. More informal evidence from many other countries suggests that asymmetry is a general feature of fiscal shocks. The gradual smooth reduction in the public debt to GDP ratio is not a response to past developments. Instead it is optimal given recurrent fiscal risks and the empirical characteristics of fiscal shocks. The behavior of the debt-to-GDP ratio in the U.K. and the U.S. seems roughly compatible with the prescriptions of the tax-smoothing model

     
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  17. Smoke screen
    estimating the tax pass-through to cigarette prices in Pakistan
    Author: Cevik, Serhan
    Published: August 2016
    Publisher:  International Monetary Fund, [Washington, D.C.]

    This paper estimates the magnitude and speed of tax pass-through across tobacco products at different price points in Pakistan by using a novel dataset of monthly observations on cigarette prices in 50 cities during the period 2004-2015. The... more

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    This paper estimates the magnitude and speed of tax pass-through across tobacco products at different price points in Pakistan by using a novel dataset of monthly observations on cigarette prices in 50 cities during the period 2004-2015. The pass-through of cigarette taxes to retail prices is found to occur within two months, but is mostly incomplete in magnitude. On average, a one-rupee tax increase is estimated to lead to an increase of only PRs 0.8 in retail cigarette prices. This is driven by the fact that tobacco manufacturers absorb a significant part of the tax increase. For the premium brand, however, I observe full passthrough, indicating possibilities of different demand elasticities across product tiers. These findings are likely to be attributable to competitive market pressures, especially at the budget end of the price spectrum, possibly stemming from changing consumption patterns with greater awareness of health risks as well as the impact of illicit domestic production

     
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  18. Romania
    selected issues
    Published: June 2018
    Publisher:  International Monetary Fund, Washington, D.C.

    This Selected Issues paper reviews the level and structure of tax revenues in Romania and proposes options to improve revenue mobilization drawing from other countries' experiences. Tax revenue in Romania is low compared with peers and has been... more

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    This Selected Issues paper reviews the level and structure of tax revenues in Romania and proposes options to improve revenue mobilization drawing from other countries' experiences. Tax revenue in Romania is low compared with peers and has been declining over time. Strengthening the tax administration is crucial to improving tax collection efficiency in Romania, and requires commitment and ownership at the highest levels. Implementing and operationalizing new information technology infrastructure in Romania is a key priority, given its outdated and fragile systems. Romania should also conduct a comprehensive review of its tax system. This review would guide future reform needs in the area of tax policy with the primarily focus on improving revenue productivity and the growth-friendliness of the tax system

     
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  19. The performance of financial institutions
    modeling, evidence, and some policy implications
    Author: Hughes, Joseph P.; Mester, Loretta J.
    Published: [2018]
    Publisher:  Rutgers University, Department of Economics, New Brunswick, NJ

    The unique capital structure of commercial banking - funding production with demandable debt that participates in the economy's payments system - affects various aspects of banking. It shapes commercial banks' comparative advantage in providing... more

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    The unique capital structure of commercial banking - funding production with demandable debt that participates in the economy's payments system - affects various aspects of banking. It shapes commercial banks' comparative advantage in providing financial products and services to informationally opaque customers, their ability to diversify credit and liquidity risk, and how they are regulated, including the need to obtain a charter to operate and explicit and implicit federal guarantees of bank liabilities to reduce the probability of bank runs. These aspects of banking affect a bank's choice of risk versus expected return, which, in turn, affects bank performance. Banks have an incentive to reduce risk to protect their valuable charters from episodes of financial distress, and they also have an incentive to increase risk to exploit the cost-of-funds subsidy of mispriced deposit insurance. These are contrasting incentives tied to bank size. Measuring bank performance and its relationship to size requires untangling cost and profit from decisions about risk versus expected return because both cost and profit are functions of endogenous risk-taking. This chapter gives an overview of two general empirical approaches to measuring bank performance and discusses some of the applications of these approaches found in the literature. One application explains how better diversification available at a larger scale of operations generates scale economies that are obscured by higher levels of risk-taking. Studies of commercial banking cost that ignore endogenous risk-taking find little evidence of scale economies at the largest banks, while those that control for this risk-taking find large scale economies at the largest banks - evidence with important implications for regulation.

     
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    Source: Union catalogues
    Language: English
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    hdl: 10419/200275
    Series: [Departmental working papers / Rutgers University, Department of Economics ; 201805]
    Subjects: Bank; Efficiency; Risk; Cost; Profit; Scale Economies; X-Inefficiency
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  20. How falsifiable is collective rationality?
    Author: Dauphin, Anyck; Fortin, Bernard; Lacroix, Guy
    Published: March 2018
    Publisher:  [Centre de recherche sur les risques les enjeux économiques et les politiques publiques], [Québec]

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    Series: [Cahier de recherche] / Centre de recherche sur les risques les enjeux économiques et les politiques publiques ; 2018, 04
    Subjects: Collective model; Distribution Factors; Rationality; Efficiency; Polygamy
    Scope: 1 Online-Ressource (circa 58 Seiten)
  21. Stochastic frontier analysis in higher education
    a systematic review
    Author: Gralka, Sabine
    Published: December 2018
    Publisher:  Technische Universität Dresden, Faculty of Business and Economics, [Dresden]

    This paper provides a systematic review of the literature that employs stochastic frontier analysis to measure the efficiency of higher education institutions. The overview opens with a look at the general development of the literature, before... more

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    This paper provides a systematic review of the literature that employs stochastic frontier analysis to measure the efficiency of higher education institutions. The overview opens with a look at the general development of the literature, before emphasis is laid on the methodical aspects. Focus is thereby placed on the necessary underlying assumptions and the employed specifications, discussing their advantages and drawbacks. Afterwards, the factors that were specified in the literature, including the input and output variables, as well as the determinants of efficiency, are discussed in detail. Based on the insights of the literature review, the paper highlights some of the existing deficiencies and ways forward. To our knowledge, the present study provides the first systematic review on the usage of the stochastic frontier analysis to measure efficiency in the higher education sector.

     
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    RVK Categories: QC 000
    Series: CEPIE working paper ; no. 18, 05
    Subjects: Review; Efficiency; Higher Education; Stochastic Frontier Analysis
    Scope: 1 Online-Ressource (circa 58 Seiten), Illustrationen
  22. Estimating the corporate income tax gap
    the RA-GAP methodology
    Author: Ueda, Junji
    Published: 2018
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax... more

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    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the methodology to estimate CIT gaps. It includes detailed steps to derive the potential CIT base and liability with careful consideration for the theoretical differences between the coverage of statistical macroeconomic data and the actual tax base of CIT, and then compare the estimated results with actual declarations and revenues. Although the estimated gaps following the approach will have margins of errors, it has the advantage of using available data without additional costs of collection and suits initial evaluations of overall CIT noncompliance in a country

     
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  23. The limits of meritocracy
    Author: Morgan, John; Tumlinson, Justin; Várdy, Felix
    Published: 2018
    Publisher:  International Monetary Fund, [Washington, D.C.]

    We show that too much meritocracy, modeled as accuracy of performance ranking in contests, can be a bad thing: in contests with homogeneous agents, it reduces output and is Pareto inefficient. In contests with sufficiently heterogeneous agents,... more

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    We show that too much meritocracy, modeled as accuracy of performance ranking in contests, can be a bad thing: in contests with homogeneous agents, it reduces output and is Pareto inefficient. In contests with sufficiently heterogeneous agents, discouragement and complacency effects further reduce the benefits of meritocracy. Perfect meritocracy may be optimal only for intermediate levels of heterogeneity

     
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  24. A destination-based allowance for corporate equity
    Author: Hebous, Shafik; Klemm, Alexander
    Published: 2018
    Publisher:  International Monetary Fund, [Washington, D.C.]

    Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it... more

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    Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for Corporate Equity (DBACE) and Allowance for Corporate Capital (DBACC). It describes adjustments that are required to turn an origin into a destination-based versions of these taxes. These include adjustments to capital and equity, which are additional to the border adjustments needed under a DBCFT. The paper finds that the DBACC and DBACE reduce profit shifting and tax competition, but cannot fully eliminate them, with the DBACE more sensitve than the DBACC. Overall, given the potential major political cost of switching from an origin to a destination-based tax system, we conclude that advantages of the DBCFT are likely to outweigh the transitional advantages of the DBACE/DBACC

     
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  25. Healthcare system efficiency and its determinants
    a two-stage data envelopment analysis (DEA) from MENA countries
    Author: Dhaoui, Iyad
    Published: [2019]
    Publisher:  Economic Research Forum (ERF), Dokki, Giza, Egypt

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    Series: Working paper series / Economic Research Forum ; no. 1320 (July 2019)
    Subjects: Health system; MENA countries; Data Envelopment Analysis (DEA); Efficiency; Tobit
    Scope: 1 Online-Ressource (circa 51 Seiten), Illustrationen