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Tax effort revisited: new estimates from the Government Revenue Dataset

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  • Kyle McNabb
  • Michael Danquah
  • Abrams M.E. Tagem

Abstract

Attention on domestic resource mobilization—particularly in developing countries—has increased significantly in recent years. This stems from, among other things, recognition in the Sustainable Development Goals that further domestic funding is required for development needs, and the Addis Tax Initiative, which aims to foster fairer and more effective domestic resource mobilization. And whilst there is a recognition that many low- and middle-income countries could be collecting more in tax revenues, the answer to the question of just how much more is unclear.

Suggested Citation

  • Kyle McNabb & Michael Danquah & Abrams M.E. Tagem, 2021. "Tax effort revisited: new estimates from the Government Revenue Dataset," WIDER Working Paper Series wp-2021-170, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2021-170
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    References listed on IDEAS

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    1. Carola Pessino & Ricardo Fenochietto, 2010. "Determining countries’ tax effort," Hacienda Pública Española / Review of Public Economics, IEF, vol. 195(4), pages 65-87, december.
    2. Pitt, Mark M. & Lee, Lung-Fei, 1981. "The measurement and sources of technical inefficiency in the Indonesian weaving industry," Journal of Development Economics, Elsevier, vol. 9(1), pages 43-64, August.
    3. Kyle McNabb, 2017. "Toward closer cohesion of international tax statistics: The ICTD/UNU-WIDER GRD 2017," WIDER Working Paper Series 184, World Institute for Development Economic Research (UNU-WIDER).
    4. Mawejje, Joseph & Sebudde, Rachel K., 2019. "Tax revenue potential and effort: Worldwide estimates using a new dataset," Economic Analysis and Policy, Elsevier, vol. 63(C), pages 119-129.
    5. Anonymous, 1965. "International Monetary Fund," International Organization, Cambridge University Press, vol. 19(4), pages 1052-1056, October.
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    Cited by:

    1. Annalena Oppel & Kyle McNabb & Daniel Chachu, 2022. "The dynamics of domestic revenue mobilization across four decades," WIDER Working Paper Series wp-2022-1, World Institute for Development Economic Research (UNU-WIDER).
    2. Roel Dom & Oliver Morrissey & Abrams Tagem, 2023. "Taxation and Accountability in sub-Saharan Africa," Discussion Papers 2023-05, University of Nottingham, CREDIT.
    3. Ali Compaoré & Abrams M.E. Tagem, 2022. "Does aid fragmentation affect tax revenue dynamics in developing countries?: Observations with new tax data," WIDER Working Paper Series wp-2022-99, World Institute for Development Economic Research (UNU-WIDER).

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    Keywords

    Tax effort; Domestic revenue mobilization; Tax; Development;
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