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Quantifying the Revenue Yields from Tax Administration Reforms
Despite the criticality of tax administration (TA) reforms in enhancing domestic revenue mobilization, few studies have attempted to quantify the revenue impact of such reforms. This paper fills this gap by estimating the revenue yields associated with various tax administration capabilities, based on the International Survey on Tax Administration (ISORA), the Tax Administration Diagnostic Assessment Tool (TADAT), and TA reform episodes datasets (identified by Akitoby et al., 2020). It uses a Hausman-Taylor cross-country panel regression and an event study for specific TA reform episodes. Our results (using the ISORA data) show that an increase in the overall strength of TA from the 40th per...
Cross-Country Evidence on the Revenue Impact of Tax Reforms
Many countries face the challenge of raising additional tax revenues without hurting economic growth. Comprehensive, cross-country information on the revenue impact of tax policy changes can thus support informed decision-making on viable reforms. We assess the likely revenue impact of various tax policy changes based on a sample of 21 advanced and emerging market economies, using granular information from the IMF Tax Policy Reform Database v.4.0. Our findings suggest that the revenue yield of a tax policy change varies significantly depending on the tax instrument adopted (e.g., VAT or personal income tax) and the nature of the change (i.e., rate, base). For example, in our sample, base-bro...
Cultural Hybridity and Fixity
Immigrants who travel and settle in foreign countries face challenges due to cultural differences or even deliberate segregation by dominant groups. In their attempt to negotiate their existence, some decide to stick to the culture of their mother nations and some stand in the middle, and blend some aspects of their mother culture and the new culture. Although immigrants who remain closer to their own cultures are easily spotted and relegated, they are assigned a place on the identity continuum, whereas immigrants who choose to stand in the middle run the danger of being neither this nor that, neither here nor there, and can undergo severe internal fragmentation. In this book, Cultural Hybridity and Fixity: Strategies of Resistance in Migration Literatures, Andrew Nyongesa delves into these two strategies of resistance and analyzes the merits and demerits of each with reference to Safi Abdi’s fiction.
Dominican Republic
As in the past, the Dominican Republic’s dynamic economy continued to show remarkable resilience to shocks, rebounding strongly from the impact of the pandemic. Sound policies, a nimble vaccination campaign and a well-attuned reopening—including international travel—allowed the economy to make the most of the global rebound. The recovery has been broad based; GDP was about 5 percent above pre-pandemic levels as of end-2021. The country maintained sound market access and benefitted from Fund support through the Rapid Financing Instrument (RFI).
