Revenue mobilization

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The effects of tax coordination on the tax revenue mobilization in West African Economic and Monetary Union (WAEMU)

The effects of tax coordination on the tax revenue mobilization in West African Economic and Monetary Union (WAEMU)

revenue generated by the exploitation of natural resources ; Additionally we use the Aid per capita, this variable may affect the revenue mobilization in two ways : first the dependence to Aid may negatively affect the intention of countries to mobilize domestic resources, however Aid provided as technical assistance may be favourable to countries tax management and thereby the tax performance ; Gini Index : in- equality may influence the tax compliance in the country and create social unrests unfavourable to the revenue collection ; Debt service : a higher debt service may encourage countries to mobilize resource given that they must refund the service be- sides the interest. Population growth, this variable is a proxy of the need in public infrastructure in a country thus, it should act positively on its revenue mobilization. Corruption, this phenomenon may affect negatively the tax performance, first due to the embezzlement of public funds, second because it may prompt tax agents to delay the processing of the applications of the good taxpayers and at last it may act on the tax compliance. Internal Conflict representing an assessment of political violence(namely civil war, coup threat, terrorism, political violence and civil disorder) in the country and its actual or potential impact on governance. It has an ambiguous effect on tax performance given it may encourage governments in mobilizing resources to buy arms on the other hand the unrests that it causes may be harmful to the tax performance. We include the average first half trend of the outcome in addition to the set of covariates 32 .
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Assessing the effects of combating illicit financial flows on domestic tax revenue mobilization in developing countries

Assessing the effects of combating illicit financial flows on domestic tax revenue mobilization in developing countries

The estimated treatment effect on tax revenue mobilization (based on control function approach 16 ) is reported in Table 4 below. We report an OLS regression of tax revenue on compliance dummy within the common support. The estimated coefficient represents the mean difference between Non- cooperative and Cooperative countries in terms of tax revenue value. The negative and significant sign indicates that Non-cooperative countries collect less tax revenue than Cooperatives countries. In the second column, we add the estimated propensity score obtained from our baseline probit model as a control function (see Lin and Ye, 2009) . The statistically significant coefficient of the propensity score means that there is self-selectivity in the model. The estimated coefficient after controlling for self- selectivity (coefficient of the compliance dummy) is around -0.209 and is closer to the ATT resulting from various matching methods.
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Foreign Aid and Domestic Revenue Mobilization in Conflict-aff ected Countries

Foreign Aid and Domestic Revenue Mobilization in Conflict-aff ected Countries

TERTIUS ZONGO, Fondation d’Études et de Recherches sur le Développement International (FERDI). Email : tzongo9@cs.com Abstract In recent years, there has been increasing interest in the impact of conflict on taxation, and a few articles have focused on aid eff ectiveness in confl ict-aff ected countries. Both aid and confl ict have been identifi ed as major determinants of tax performance; however, there is little agreement on the nature of their individual and joint eff ects on taxation. This study contributes to this debate by considering a sample of 123 developing countries over the period 14 to 2014. Our fi ndings show that aid granted during a period of confl ict positively aff ects revenue collection, and this impact increases with technical assistance. A deeper analysis demonstrates a non-linear relationship between aid provided during confl ict times and domestic revenue mobilization. The institutional environment appears to be a factor that may mitigate, and even reverse, the nature of the relationship between aid and revenue mobilization.
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Effect of central transfers on municipalities' own revenue mobilization: Do conflict and local revenue management matter?

Effect of central transfers on municipalities' own revenue mobilization: Do conflict and local revenue management matter?

can generate efficiency gains by internalizing the fiscal externality ( Boadway and Flatters , 1982 , Wildasin , 1983 , Bird and Slack , 1990 ). In addition, Hines and Thaler ( 1995 ) conclude that central transfers equalize the citizens’ access to public services across local governments by adding resources to locally generated revenue 4 . Wildasin ( 1983 ) highlights the features of transfers as the main determinant of their effects on local revenue mobilization. Based on a general equilibrium model, Wildasin ( 1984 ) shows that matching transfers are prefer- able to lump-sum transfers. This is particularly relevant when transfers can be optimally designed for each local government. Caldeira and Rota-Graziosi ( 2014 ) highlight a virtuous circle between transfers from central government and local own revenue using an optimal tax theory model and unconditional central transfers. Central transfers can increase local public spending, which improves public service delivery and reinforces the accountability of local authorities. The resulting higher accountability in turn leads to stronger voluntary tax com- pliance boosting local own revenue mobilization. However, these positive views on transfers have been challenged by the second generation of fiscal federalism. Weingast ( 2009 ) argues that equalization transfers may have adverse fiscal incentives. Local governments are more likely to improve public services delivery, and to increase revenue mobilization, if they are able to withhold a substantial share of their local revenue 5 .
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Impact of natural resource wealth on non-resource tax revenue mobilization in Africa: Do institutions and economic diversification matter?

Impact of natural resource wealth on non-resource tax revenue mobilization in Africa: Do institutions and economic diversification matter?

7 7 presents and analyses the estimation results and comes up with policy recommendations that could be drawn from the study, while the section 8 concludes the study. 2. How do natural resources revenues affect non-resource tax revenue mobilization? Government could use natural resources revenue to finance basic infrastructure for stimulating the whole economic activity, increasing productivity and therefore enhancing tax collection from non-resource sectors. Moreover, a country engaged in natural resources projects could invest in capacity building programs for the relevant tax administrations officials in order to harness a fair value of its natural resources. For instance, the African Natural Resources Center (ECNR) of the African Development Bank and OpenOil are supporting capacity building in financial modeling for the extractive sector in some African countries for strengthening domestic resource mobilization. Financial modeling realizes projections of what should have been paid by companies to the government under the existing tax regime and compares it to what have been really paid to the government for detecting potential discrepancies around natural resources tax revenue collection. In such circumstances, there could therefore be a positive spillover effect from building capacity for improving resource taxes collection to stimulating non-resource tax revenue mobilization performance.
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How Does Inclusive Growth Boost Tax Revenue Mobilization?

How Does Inclusive Growth Boost Tax Revenue Mobilization?

22 (iii) Testing for alternative measure of inclusive growth We now change our measure of inclusive growth. So far, we employed Ali and Son (2007)’s methodology to construct inclusive growth index. We test whether our results are robust to an alternative measure of inclusive growth. We follow Ramos, Ranieri, and Lammens (2013) by constructing a composite index combining the data on income inequality and employment rate. We first compute the simple average of the Gini index and employment rate and then we compare to GDP growth within each three-year window. Results reported in Table 6 do not alter our previous findings. In other words, inclusive growth policies have positive effects on tax revenue mobilization.
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Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue

Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue

A number of empirical studies attempted to explain VAT performance or misperformance. First, by using variables describing the rules of the tax system such as the tax standard rate, threshold, base (Ebrill et al., 2001, Agha and Haughton, 1996). The number of year since the introduction of VAT is equally regarded as a relevant indicator of the tax performance by these authors. Structural factors have been mobilized i.e. the national income, imports, exports or trade openness, agriculture value-added, population variables (dependency rate, urban share or population density), literacy, income inequality and a large number of po- licy economy factors among them inflation (Ebeke, 2008), business concentration and gross capital formation in a specific sector or its size, consumption of particular item (alcohol, petroleum in Keen and Lockwoods, 2006), costs of tax administration(Agha and Haugh- ton, 1996), output gap (IMF, 2015), lagged VAT efficiency indicator or total tax revenues (Bird and Martinez Vasquez, 2010). McCartney (2003 and 2006), Ruhashyankiko and Stern (2006), Christie and Holzner (2006) taken into account the impact of institutional factors like corruption, quality of legal or juridical system, a proxy of tax morale, the durability of policy system, a proxy for the wish for a fairer taxation on revenue mobilization. Overall, they found that the VAT performance is very different between countries and geographic areas. Developed countries and small islands have the best value-added tax performances on the opposite of sub-Saharan African countries. African countries, with comparable statutory VAT rates, have on average less VAT revenue per unit of aggregate private consumption, (Ruhashyankiko and Stern, 2006).
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Algorithmic advancements in the practice of revenue management

Algorithmic advancements in the practice of revenue management

For example, in the context of Network Revenue Management analyzed in chapter 3, we overcome the need for accurate demand forecasts for different products at different prices and times, which would suffer from the curse of dimensionality. This problem arises in airline ticketing, automobile rentals, cloud computing, etc. which illustrates its importance. These forecasts, had they been accurate, would have enabled our decision system to tradeoff the value of a present offer on a product consuming multiple resources versus the potential opportunity of keeping those resources for later customers. I therefore study one uncertain market and the associated sale decision policy, where the objective is to efficiently serve arriving customer requests at the cost of capacitated resources. We establish a sale decision algorithm that makes no assumption on the demand patterns, which are in effect uncertain or even unknown. This is in stark contrast with much of the Network Revenue Management literature, which essentially takes for granted the access to credible forecasts, and focuses its work on the algorithmic challenge posed by the inherent dynamic program. While there has been effort to consider demand uncertainty through robust methods for Network Revenue Management (i.e. potential errors in the forecasts) [3], to the best of our knowledge we are the first to remove assumptions on forecasts altogether.
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A competitive approach to airline revenue management

A competitive approach to airline revenue management

83 These theoretical results on passive reactions of revenue management systems to long- term competitive moves explain the results found in part 2.1. Simulations from the literature suggested that if an airline is using EMSRb and its competitor improved its revenue management system, it would decrease the passive airline’s revenues. Improving one’s revenue management system often means higher protection levels and fewer spill-in of high classes to the competitor. Our result indicates that in that case, the passive airline using EMSRb gets smaller non-constrained demand for high classes. As a consequence it will decrease its protection levels to optimize revenues but will have lower total expected revenues than before the competitor made its move. All the past simulations of competitive environments as described in 2.1 indicate that this remains true whatever the revenue management method used by the passive airline. If its competitor improves its revenue management method by lowering its booking limits, the passive airline will get lower non- constrained demands for high classes, and consequently will increase its booking limit to reoptimize its revenues, but will end up in a worse-off situation after all. Similarly, when an airline catches up with the better revenue management of its competitor, the competitor sees its revenues decrease as compared to when he had the advantage of the revenue management method. Nevertheless each airline’s revenues are then higher than when no airline had implemented this better revenue management method. Fig 3.2.3 illustrates our point by showing the changes in booking limits and revenues of airlines due to airlines implementing better revenue management.
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Airline revenue management : sell-up and forecasting algorithms

Airline revenue management : sell-up and forecasting algorithms

In order to confirm that the pattern of results described above holds at higher demand factors, we tested the same cases at a higher demand factor (1.2) and sum[r]

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La sécurité du revenue au Canada : une analyse économique de l'avènement de l'Etat-Providence

La sécurité du revenue au Canada : une analyse économique de l'avènement de l'Etat-Providence

Toutes ces années voient ~e terminer au Canada le long processus de l'industrial~sation de la production; elles sont également témoln de l'entrée de l'économie ca[r]

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Basics of Dynamic Programming for Revenue Management

Basics of Dynamic Programming for Revenue Management

- 4 - Jean Michel Chapuis couples for 2 nights (so the price would be $160 each). What should you do? The Revenue Management can help to choose which requests to accept. In order to maximize operating revenue, RM is the process by which a manager controls the availability of a product or service, marketed with a differential and dynamic pricing. Controls can be effective by varying prices, setting booking limits and managing fences 2 . This approach is in line with Talluri and Van Ryzin (2004), who supported both price and quantity-based models of RM. Most authors often define RM as the application of control and pricing strategies to sell the right capacity to the right customer, in the right place, at the right time and at the right price (Kimes, 1989). RM has proven its potential impact on profitability in the past (Smith, Leimkulher and Darrow, 1992).
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Airline revenue management under alternative fare structures

Airline revenue management under alternative fare structures

The first chapter of this thesis gives a brief description of airline revenue management methods and possible variations in performance given changes in the fare stru[r]

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Advances in airline revenue management and pricing

Advances in airline revenue management and pricing

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Revenue Sharing in Network Utility Maximization Problems

Revenue Sharing in Network Utility Maximization Problems

Solution Independence of irrelevant alternatives Fairness Invariance to equivalent representations Table 4: Summary of discussed properties for existing methods In spite of the good properties of the Nash bargaining solution, modeling the bargaining power after the member’s resources can provide with quite unfair results. For instance, consider an alliance where the stand alone revenue of all members are equal to zero, and where the contribution of the member with the greatest amount of resources is equal to zero. The Nash bargaining solution would give the greatest share to the member contributing the less. In addition, the Nash Bargaining solution applied to our problem can provide with unstable solutions, as we shall see through simulations in Section 6.
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Building collectives via the Web? Information and mobilization on cancer websites

Building collectives via the Web? Information and mobilization on cancer websites

Based on their early experiences, these forms of intervention have been diversified and are situated between two extremes: on the one hand, organizations whose position is complement[r]

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On the problem of revenue sharing in multi-domain federations

On the problem of revenue sharing in multi-domain federations

Taking into account the previous considerations many companies and academic groups are analyzing different future scenarios in order to meet the end-to-end requirements by defining inter-domain architectures and business models. As a possible architecture to provide these end-to-end QoS enabled services, the concept of ASs alliances or federations has emerged (see for instance [1]). In this kind of interconnection market scenario there exists a cooperation among ASs in infrastructure, policies and incentives for rational usage of resources and agreements for pro- viding end-to-end QoS. While at the same time, challenging issues arise, such as priorities and revenue sharing.
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Potential mobilization of inorganic contaminants in a french harbor sediment

Potential mobilization of inorganic contaminants in a french harbor sediment

ca . + 350 mV vs. Normal Hydrogen Electrode (NHE). Main results shown in this study indicate that the release of target contaminants (As, Cu, Pb and Zn) during a contact with deionized water is very limited (ca. <-0.1 wt %) by the very low solubility of solids, like sulfides or carbonated phases, and by the stability of their bearing solid phases (i.e., OM and/or sulfides) at natural slightly basic conditions. However, the natural pH of this matrix can vary with the loose of the buffering capacity and an increased mobilization is observed over the long term under specific leaching conditions (i.e., pH < 6, or chelation effect, etc.) which can arise in a given scenario for the management of marine sediments.
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Airline revenue management methods for less restricted fare structures

Airline revenue management methods for less restricted fare structures

In the unrestricted fare product structure, since every passenger is going to buy the lowest fare available (given that there is no distinction between products any[r]

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Airline passenger cancellations : modeling, forecasting and impacts on revenue management

Airline passenger cancellations : modeling, forecasting and impacts on revenue management

This thesis presented approaches for passenger cancellation forecasting and overbooking and tested them under different settings using the Passenger Origin Destination Si[r]

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