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Remittances, Value Added Tax and Tax Revenue in Developing Countries

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  • Christian Ebeke

    (CERDI - Centre d'études et de recherches sur le developpement international - CNRS : UMR6587 - Université d'Auvergne - Clermont-Ferrand I)

Abstract

This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit of the inflows of remittances in terms of high and less volatile tax revenue ratio. This is supported by the fact that remittances are largely used for consumption purposes and contribute to smoothing private consumption. Using a large sample of developing countries observed over the period 1980-2006, and even after factoring in the endogeneity of remittances and VAT adoption, the results highlight that remittances significantly increase both the level and the stability of government tax revenue ratio in receiving countries that have adopted the VAT.

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File URL: http://halshs.archives-ouvertes.fr/docs/00/55/22/22/PDF/2010.30.pdf
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Bibliographic Info

Paper provided by HAL in its series Working Papers with number halshs-00552222.

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Date of creation: 05 Jan 2011
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Handle: RePEc:hal:wpaper:halshs-00552222

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00552222/en/
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Related research

Keywords: Remittances; VAT; Tax revenue; Tax Revenue Instability;

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References

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  1. Amuedo-Dorantes, Catalina & Pozo, Susan, 2004. "Workers' Remittances and the Real Exchange Rate: A Paradox of Gifts," World Development, Elsevier, vol. 32(8), pages 1407-1417, August.
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Cited by:
  1. Ziesemer, Thomas, 2008. "Worker remittances and government behaviour in the receiving countries," MERIT Working Papers 029, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  2. Christian Hubert EBEKE, 2011. "Remittances, Countercyclicality, Openness and Government Size," Discussion Papers (REL - Recherches Economiques de Louvain) 2011044, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).

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