Tax revenues in the system of budget revenues formation

The tax gap: America's underreported revenues

Time Series Modelling of Daily Tax Revenues

We provide a detailed discussion of the time series modelling of daily tax revenues. The main feature of daily tax revenue series is the pattern within calendar months. Standard seasonal time series techniques cannot be used since the number of banking days per calendar month varies and because there are two levels of seasonality: between months and within months. We start the analysis with a p...

Disparities Among Cities’ Sales Tax Revenues

Under what is known as the situs rule, a 1 percent locally levied sales tax is collected by the state but returned to the jurisdiction where the sale occurred. Thus, the situs rule gives cities an incentive to promote the location of retail businesses within their boundaries—an incentive that does not exist for residential or industrial development. Although sales taxes are a modest share of to...

Investigating the Impact of Tax Revenues (Tax Expenditures) on Iran's Economic Growth

Taxes constitute the main sources of government revenue on one hand and, on the other hand, are one of the most important financial policy tools and can play a key role in economic growth and development. Therefore, it is important to identify tax payment potential as a step towards achieving these revenues. However, part of the tax revenue cannot be collected for legal and illegal reasons. In ...

Tax Evasion, Technology Shocks, and the Cyclicality of Government Revenues

This paper analyzes the behavior of the tax revenue to output ratio over the business cycle. In order to replicate the empirical evidence, we develop a simple model combining the standard Ak growth model with the tax evasion phenomenon. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding …ne. Under ...