Taxing Property in Developing Countries: Theory and Evidence from Mexico

Brockmeyer, Anne; Estefan, Alejandro; Arras, Karina Ramírez; Serrato, Juan Carlos Suárez

doi:10.2139/ssrn.3819540

Cited by 9 publications

(11 citation statements)

References 54 publications

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“…Work in low-and middle-income countries has largely revealed similar results (Ortega and Scartascini 2020;Brockmeyer et al 2019;Kettle et al 2016;Brockmeyer et al 2020), again with results not always significant (Del Carmen, Espinal Hernandez, and Scot 2020). Evidence from Rwanda suggests that less aggressive messages (such as reciprocity or reminder-framed messages) work slightly better than those aimed at deterrence (Mascagni, Nell, and Monkam 2017), whereas evidence from Uganda suggests stronger impacts for enforcement focused messages (Cohen 2020).…”

Section: Introductionmentioning

confidence: 89%

Property Tax Compliance in Tanzania: Can Nudges Help?

Collin¹,

Maro²,

Evans³

et al. 2022

Policy Research Working Papers

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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.

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Section: Introductionmentioning

confidence: 89%

Property Tax Compliance in Tanzania: Can Nudges Help?

Collin¹,

Maro²,

Evans³

et al. 2022

Policy Research Working Papers

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“…Most governments in developing economies, such as Ghana and Nigeria, temporarily reduced income tax rates, cut indirect taxes, and extended the deadline for ling tax returns to ease the tax burden during the pandemic. Furthermore, certain tax types were temporarily eliminated (VAT and import duties on pharmaceutical products and equipment, and food waived for the treatment and containment of COVID-19, Brockmeyer et al 2022). A study by the IMF (2021) shows that predicting tax revenue in a pandemic such as the current COVID-19 is thought-provoking.…”

Section: The Problem Statementmentioning

confidence: 99%

Taxing in a Pandemic: An Assessment of the Impact of Covid-19 Pandemic on Tax Revenues and Revenues of Small and Medium Enterprises in Ghana

Ntiamoah

Asare

Arhenful

et al. 2023

Preprint

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This study assessed the impacts of the COVID-19 pandemic on tax revenues and small and medium enterprises (SMEs) revenues in Ghana using qualitative and quantitative analysis. These impacts were analyzed using autoregressive tax regressions, buoyancy, and tax elasticity formulas. A simple radon sampling was used to select 350 SMEs in five major cities in Ghana. The findings point to "Demand" as a critical factor influencing SMEs sales and revenue with a rating of 5.3, a p-value less than the significance level of 0.05, and a deviation of 0.864, indicating the extent of the impact on tax revenue and sales of small and medium enterprises during a pandemic. In addition, a coefficient based on the ORL model application shows a value of 0.9565 in support of the econometric model used. The study also finds that tax revenue could drop by 8%, and VAT revenue could drop by 1% or more. A tax buoyancy of 0.1% or 100% in forecasting tax revenue could be observed depending on the severity and impact of the pandemic. The findings show that tax revenue in a pandemic is impacted adversely, which requires logical and coordinated approaches to improve tax compliance.

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“…To analyze the tax planning response, we now consider how tax professionals may impact the effects of monitoring reforms. We assume that the economy is populated by a continuum of firms i, which can either have in-house accountants, denoted by I, or consult with a specialized firm, denoted by C. As in Brockmeyer et al (2021), we model this decision as a discrete choice.…”

Section: Tax Monitoring and Tax Planningmentioning

confidence: 99%

“…Finally, our paper adds more broadly to the literature on tax capacity in developing countries; see Pomeranz and Vila-Belda (2019) for a recent review. Significant attention has been devoted to the taxation of small and medium size firms (see, e.g., Best et al, 2015;Mittal and Mahajan, 2017;Okunogbe and Pouliquen, 2018;Brockmeyer et al, 2019;Waseem, 2018;Jensen, 2019;Basri et al, 2019;Weigel, 2020) and to property taxes (see, e.g., Okunogbe, 2019;Brockmeyer et al, 2021;Balan et al, 2020;Bergeron et al, 2020). Due mostly to data constraints and the lack of exogenous variation, with the notable exception of Holz et al (2020) and Carrillo et al (2021), few papers so far have been able to analyze large corporations, even though large corporations represent a highly disproportionate share of total tax revenue.…”

Section: Introductionmentioning

confidence: 99%