REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT

Tax revenue mobilisation in Ethiopia

State Government Tax Revenue , Tax Revenue Composition and Tax Effort Index : An Assessment of the 1978 - 97 period

Fiscal deficit concerns, especially during sever downturns, and uncertainties regarding future federal grants have underscored the importance of relying on state own-revenues including taxes. In this paper, we derive an equation for state total tax revenue-output ratio and estimate it using a panel of forty-nine states over the period 1978-97 (the sample period reflects a break in some key seri...

The Revenue Impact of Repeated Tax Amnesties

Proponents argue that tax amnesties raise revenue both in the short and long run, by bringing former nonfilers back into the tax system. Opponents contend that amnesties produce little short-run revenue and weaken incentives for longrun tax compliance. However, over the last 21 years, 27 states offered tax amnesties for a second or third time. While previous research has estimated the impact of...

Alliance Revenue Management in Practice : Techniques and Simulation Analysis

The primary motivations for the formation of airline alliances have been to increase revenues and decrease costs for alliance partners. A major advantage comes through increase in the number of destinations served by an airline at little costs, by using codesharing. Airlines share seat inventory on each other's codeshare flights which complicates their revenue management practice and leads to s...

Classifying Revenue Management: A Taxonomy to Assess Business Practice

As revenue management techniques (RM) evolve and spread, there is a need to take stock of how organisations practice RM and the interactions among techniques. Research to-date has focused on individual techniques often limited to a single business setting. With limited exceptions, there has been little attention to the wider context in which RM practice occurs. This suggests a need for a common...