A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
AbstractSome 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 cat-egory. 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 InfoPaper provided by Kiel Institute for the World Economy in its series Economics Discussion Papers with number 2012-10.
Date of creation: 2012
Date of revision:
tax system; tax ratio; governance; developing countries;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
- H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
This paper has been announced in the following NEP Reports:
- NEP-ACC-2012-02-20 (Accounting & Auditing)
- NEP-ALL-2012-02-20 (All new papers)
- NEP-PBE-2012-02-20 (Public Economics)
- NEP-PUB-2012-02-20 (Public Finance)
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