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A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance

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  • Ivanyna, Maksym
  • von Haldenwang, Christian

Abstract

Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to bridge the gap between probabilistic statements based on statistical analyses, and country-specific information. Rather than defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of countries should put governments, donors and international organisations in a better position to decide on tax reform programmes and aid modalities. --

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Bibliographic Info

Article provided by Kiel Institute for the World Economy in its journal Economics: The Open-Access, Open-Assessment E-Journal.

Volume (Year): 6 (2012)
Issue (Month): 32 ()
Pages: 1-44

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Handle: RePEc:zbw:ifweej:201232

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Keywords: tax system; tax ratio; governance; developing countries;

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  1. Benjamin A. Olken & Monica Singhal, 2011. "Informal Taxation," American Economic Journal: Applied Economics, American Economic Association, American Economic Association, vol. 3(4), pages 1-28, October.
  2. Thandika Mkandawire, 2010. "On Tax Efforts and Colonial Heritage in Africa," Journal of Development Studies, Taylor & Francis Journals, Taylor & Francis Journals, vol. 46(10), pages 1647-1669.
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  7. Timothy Besley & Torsten Persson, 2009. "The Origins of State Capacity: Property Rights, Taxation, and Politics," American Economic Review, American Economic Association, American Economic Association, vol. 99(4), pages 1218-44, September.
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  9. Daude, Christian & Melguizo, Ángel & Neut, Alejandro, 2011. "Fiscal policy in Latin America: Countercyclical and sustainable?," Economics - The Open-Access, Open-Assessment E-Journal, Kiel Institute for the World Economy, Kiel Institute for the World Economy, vol. 5(14), pages 1-29.
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  12. Profeta, Paola & Puglisi, Riccardo & Scabrosetti, Simona, 2013. "Does democracy affect taxation and government spending? Evidence from developing countries," Journal of Comparative Economics, Elsevier, vol. 41(3), pages 684-718.
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  14. Raja J. Chelliah, 1971. "Trends in Taxation in Developing Countries (Les tendances de la fiscalité dans les pays en voie de développement) (Tendencias tributarias en los países en desarrollo)," IMF Staff Papers, Palgrave Macmillan, vol. 18(2), pages 254-331, July.
  15. Brautigam, Deborah A & Knack, Stephen, 2004. "Foreign Aid, Institutions, and Governance in Sub-Saharan Africa," Economic Development and Cultural Change, University of Chicago Press, University of Chicago Press, vol. 52(2), pages 255-85, January.
  16. Paul Clist & Oliver Morrissey, 2011. "Aid and tax revenue: Signs of a positive effect since the 1980s," Journal of International Development, John Wiley & Sons, Ltd., John Wiley & Sons, Ltd., vol. 23(2), pages 165-180, March.
  17. John Mikesell, 0. "Changing State Fiscal Capacity and Tax Effort in an Era of Devolving Government, 1981-2003," Publius: The Journal of Federalism, Oxford University Press, Oxford University Press, vol. 37(4), pages 532-550.
  18. Christian Daude & Ángel Melguizo & Alejandro Neut, 2010. "Fiscal Policy in Latin America: Countercyclical and Sustainable at Last?," OECD Development Centre Working Papers 291, OECD Publishing.
  19. Max Everest-Phillips, 2010. "State-Building Taxation for Developing Countries: Principles for Reform," Development Policy Review, Overseas Development Institute, Overseas Development Institute, vol. 28(1), pages 75-96, 01.
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