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Tax shares in developing economies A panel study

Citations

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Cited by:

  1. Leanora Alecia Brown & Jorge Martinez-Vazquez, 2015. "International Debt Forgiveness: Who Gets Picked and Its Effect On The Tax Effort Of Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1504, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. Jean-Louis Combes & Alexandru Minea & Pegdéwendé Nestor Sawadogo, 2019. "Assessing the effects of combating illicit financial flows on domestic tax revenue mobilization in developing countries," CERDI Working papers halshs-02019073, HAL.
  3. M. Nagy Eltony, "undated". "The Determinants of Tax Effort in Arab Countries," API-Working Paper Series 0207, Arab Planning Institute - Kuwait, Information Center.
  4. Jhorland Ayala-Garcia & Sandy Dall'Erba & William C. Ridley, 2021. "Externalities of extreme natural disasters on local tax capacity," Documentos de trabajo sobre Economía Regional y Urbana 299, Banco de la Republica de Colombia.
  5. Adam, Christopher S. & Bevan, David L. & Chambas, Gerard, 2001. "Exchange rate regimes and revenue performance in Sub-Saharan Africa," Journal of Development Economics, Elsevier, vol. 64(1), pages 173-213, February.
  6. Bertrand LAPORTE & Gérard CHAMBAS & Jean-François BRUN, 2010. "IMF programs and tax effort What role for institutions in Africa?," Working Papers 201033, CERDI.
  7. Basil Dalamagas & Panagiotis Palaios & Stefanos Tantos, 2019. "A New Approach to Measuring Tax Effort," Economies, MDPI, vol. 7(3), pages 1-25, August.
  8. Mr. David A. Grigorian & Mr. Hamid R Davoodi, 2007. "Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection," IMF Working Papers 2007/106, International Monetary Fund.
  9. Thomas, P Mini, 2015. "Tax contribution of service sector: An empirical study of service taxation in India," Working Papers 344, Institute for Social and Economic Change, Bangalore.
  10. José Antonio Alonso & Carlos Garcimartín, 2011. "Does Aid Hinder Tax Efforts? More Evidence," Discussion Papers 11/04, University of Nottingham, CREDIT.
  11. Marin Ferry, 2019. "The carrot and stick approach to debt relief: overcoming moral hazard," Journal of African Economies, Centre for the Study of African Economies, vol. 28(3), pages 252-276.
  12. Giulia Mascagni, 2014. "Aid and Taxation: Evidence from Ethiopia," Working Paper Series 7314, Department of Economics, University of Sussex Business School.
  13. Sangheon Kim, 2007. "A more accurate measurement of tax effort," Applied Economics Letters, Taylor & Francis Journals, vol. 14(7), pages 539-543.
  14. Godin, M. & Hindriks, J., 2015. "A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries," LIDAM Discussion Papers CORE 2015028, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  15. Abdramane Camara, 2023. "The Effect of Foreign Direct Investment on Tax Revenue," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 65(1), pages 168-190, March.
  16. Mutascu, Mihai & Danuletiu, Dan, 2013. "The literacy impact on tax revenues," Economics Discussion Papers 2013-63, Kiel Institute for the World Economy (IfW Kiel).
  17. Mini P. Thomas, 2017. "Empirics of service taxation in India: a macroeconomic perspective," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, vol. 19(1), pages 143-160, April.
  18. John Thornton, 2014. "Does foreign aid reduce tax revenue? Further evidence," Applied Economics, Taylor & Francis Journals, vol. 46(4), pages 359-373, February.
  19. repec:ind:nipfwp:07 is not listed on IDEAS
  20. Naoufel Mahfoudh & Imen Gmach, 2021. "The Effects of Fiscal Effort in Tunisia: An Evidence from the ARDL Bound Testing Approach," Economies, MDPI, vol. 9(4), pages 1-20, December.
  21. Saeid Mahdavi, 2013. "State Government Tax Revenue, Tax Revenue Composition and Tax Effort Index: An Assessment of the 1978-97 period," Working Papers 0213eco, College of Business, University of Texas at San Antonio.
  22. Brima Ibrahim Baimba Kargbo & Adegbemi Festus O. Egwaikhide, 2012. "Tax Elasticity in Sierra Leone: A Time Series Approach," International Journal of Economics and Financial Issues, Econjournals, vol. 2(4), pages 432-447.
  23. repec:nam:befdwp:7 is not listed on IDEAS
  24. Mehdi Basirat & Fatemeh Aboodi & Abdulmajid Ahangari, 2014. "Analyzing the Effect of Economic Variables on Total Tax Revenues in Iran," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 4(6), pages 755-767, June.
  25. repec:npf:wpaper:07 is not listed on IDEAS
  26. Xiang, Junyi & Zhu, Ling & Kong, Dongmin, 2023. "Labor cost and corporate tax avoidance," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 338-358.
  27. John Kwaku Amoh, 2019. "An Estimation of the Taxable Capacity, Tax Effort and Tax Burden of an Emerging Economy: Evidence from Ghana," International Journal of Economics and Financial Issues, Econjournals, vol. 9(3), pages 12-21.
  28. Hassen, Azime A., 2016. "Agricultural taxation and economic growth in Ethiopia," 2016 Fifth International Conference, September 23-26, 2016, Addis Ababa, Ethiopia 246395, African Association of Agricultural Economists (AAAE).
  29. Abdramane Camara, 2019. "The effect of foreign direct investment on tax revenue in developing countries," Working Papers hal-03188025, HAL.
  30. Sanoh, Aly, 2015. "Rainfall Shocks, Local Revenues, and Intergovernmental Transfer in Mali," World Development, Elsevier, vol. 66(C), pages 359-370.
  31. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
  32. Abhijit Sen Gupta, 2007. "Determinants of Tax Revenue Efforts in Developing Countries," IMF Working Papers 2007/184, International Monetary Fund.
  33. Emmanuel Ekow Asmah & Francis Kwaw Andoh & Edem Titriku, 2020. "Trade misinvoicing effects on tax revenue in sub‐Saharan Africa: The role of tax holidays and regulatory quality," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 91(4), pages 649-672, December.
  34. Amjad Ali & Marc Audi, 2018. "Macroeconomic Environment and Taxes Revenues in Pakistan: An Application of ARDL Approach," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 7(1), pages 30-39, March.
  35. Fahad Hassan Khan, 2014. "From revenues to democracy?," Departmental Working Papers 2014-25, The Australian National University, Arndt-Corden Department of Economics.
  36. Productivity Commission, 2008. "Assessing Local Government Revenue Raising Capacity," Research Reports, Productivity Commission, Government of Australia, number 26.
  37. Carola Pessino & Ricardo Fenochietto, 2010. "Determining countries’ tax effort," Hacienda Pública Española / Review of Public Economics, IEF, vol. 195(4), pages 65-87, december.
  38. Adeniyi, Oluwatosin & Kumeka, Terver Theophilus & Alagbada, Oladimeji, 2022. "Natural Resource Dependence and Tax Effort in Sub-Saharan Africa," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, vol. 47(1), pages 29-64, March.
  39. Émilie Caldeira & Ali Compaore & Alou Adessé Dama & Mario Mansour & Grégoire Rota-Graziosi, 2019. "Effort fiscal en Afrique subsaharienne : les résultats d’une nouvelle base de données," Revue d’économie du développement, De Boeck Université, vol. 27(4), pages 5-51.
  40. Rajaraman, Indira, 2004. "Fiscal restructuring in the context of trade reform," Working Papers 04/7, National Institute of Public Finance and Policy.
  41. Emilie Caldeira & Alou Adessé Dama & Ali Compaoré & Mario Mansour & Grégoire Rota-Graziosi, 2020. "Tax effort in Sub-Saharan African countries : evidence from a new dataset," Working Papers hal-02543162, HAL.
  42. Mahdavi, Saeid, 2008. "The level and composition of tax revenue in developing countries: Evidence from unbalanced panel data," International Review of Economics & Finance, Elsevier, vol. 17(4), pages 607-617, October.
  43. Feger, Thuto & Asafu-Adjaye, John, 2014. "Tax effort performance in sub-Sahara Africa and the role of colonialism," Economic Modelling, Elsevier, vol. 38(C), pages 163-174.
  44. Xiang, Junyi & Zhang, Hongxiang & Dang, Dingyu & Guan, Jing, 2023. "Involuntary political connections and private firms' tax avoidance," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
  45. Compaoré, Ali, 2022. "Access-for-all to financial services: Non-resources tax revenue-harnessing opportunities in developing countries," The Quarterly Review of Economics and Finance, Elsevier, vol. 85(C), pages 236-245.
  46. Harsha Konara Mudiyanselage & Shawn Xiaoguang Chen, 2022. "What impairs the ‘money machine’ of VAT in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1128-1159, October.
  47. Knoll, Martin, 2011. "Foreign aid and revenue response: An examination of joint General Budget Support," Discussion Papers 2011/23, Free University Berlin, School of Business & Economics.
  48. Basil Dalamagas & John Leventides & Panagiotis Palaios & Stefanos Tantos, 2020. "Revising the conventional tax‐effort principle," Scottish Journal of Political Economy, Scottish Economic Society, vol. 67(3), pages 272-299, July.
  49. Qian WANG & Chunli SHEN & Heng-fu ZOU, 2009. "Local Government Tax Effort In China: An Analysis Of Provincial Tax Performance," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 29, pages 203-236.
  50. Romain Houssa & Kelbesa Megersa, 2020. "Capacity Support for Domestic Revenue Mobilization - The case of Belgian development cooperation and partner countries," BeFinD Working Papers 0131, University of Namur, Department of Economics.
  51. Heng-fu Zou, 2012. "Economic Theory and Empirics: Selected Economic Papers (Vol. 3)," CEMA Working Papers 558, China Economics and Management Academy, Central University of Finance and Economics.
  52. Le, Tuan Minh & Moreno-Dodson, Blanca & Bayraktar, Nihal, 2012. "Tax capacity and tax effort : extended cross-country analysis from 1994 to 2009," Policy Research Working Paper Series 6252, The World Bank.
  53. Joao Tovar Jalles, 2017. "Tax Buoyancy in Sub-Saharan Africa: An Empirical Exploration," African Development Review, African Development Bank, vol. 29(1), pages 1-15, March.
  54. Ali Compaore, 2020. "Access-for-all to Financial Services: Non- resources Tax Revenue-harnessing Opportunities in Developing Countries," Working Papers hal-02901664, HAL.
  55. Fikri R. Arrachman & Riatu M. Qibthiyyah, 2018. "The Relationship of VAT Rate and Revenues in the Case of Informality," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 64, pages 73-96, Juni.
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