IDEAS home Printed from https://ideas.repec.org/a/cii/cepiie/2022-q3-172-23.html
   My bibliography  Save this article

A time to build: Does technical assistance matter for revenue mobilization?

Author

Listed:
  • Ralph Chami
  • Elorm Darkey
  • Oral Williams

Abstract

We use a unique data set for 115 countries, from 2000 to 18, and 5-year non-overlapping averages to explore the impact of technical assistance on revenue mobilization. To the authors’ knowledge, this is the first such effort to determine a direct relationship between technical assistance and the improvement in tax revenues. The paper finds that technical assistance significantly and positively increases tax revenues. Both income per capita and openness were found to positively improve the tax ratio in line with findings in the literature. Dynamic estimations also uncovered a long-run relationship among technical assistance, income per capita, openness, and tax revenues. This result further underscores that building capacity and institutional resilience takes time.

Suggested Citation

  • Ralph Chami & Elorm Darkey & Oral Williams, 2022. "A time to build: Does technical assistance matter for revenue mobilization?," International Economics, CEPII research center, issue 172, pages 324-330.
  • Handle: RePEc:cii:cepiie:2022-q3-172-23
    as

    Download full text from publisher

    File URL: https://www.sciencedirect.com/science/article/pii/S2110701721000809
    Download Restriction: no
    ---><---

    Other versions of this item:

    More about this item

    Keywords

    Revenue mobilization; Fiscal policy; Institutions; Financing for development; Sustainable development goals;
    All these keywords.

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development
    • O43 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Institutions and Growth
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cii:cepiie:2022-q3-172-23. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/cepiifr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.