Series: IMF Working Papers
Author(s): Vitor Gaspar , Laura Jaramillo , and Philippe Wingender
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 02 December 2016
Keywords: Nigeria, Political economy, Income taxes, Taxation, Tax evasion, Sub-Saharan Africa, Tax administration, Spain, Western Hemisphere, China
An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the...