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Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation

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Cited by:

  1. Bergolo, Marcelo & Burdin, Gabriel & De Rosa, Mauricio & Giaccobasso, Matias & Leites, Martin, 2019. "Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay," IZA Discussion Papers 12286, Institute of Labor Economics (IZA).
  2. Spyridon Boikos, 2016. "Corruption, Public Expenditure and Human Capital Accumulation," Review of Economic Analysis, Digital Initiatives at the University of Waterloo Library, vol. 8(1), pages 17-45, June.
  3. Catalina Granda Carvajal, 2015. "Informality and macroeconomic volatility: do credit constraints matter?," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 42(6), pages 1095-1111, November.
  4. Edoardo Rainone, 2022. "Currency demand at negative policy rates," Temi di discussione (Economic working papers) 1359, Bank of Italy, Economic Research and International Relations Area.
  5. Gadenne, Lucie & Nandi, Tushar K. & Rathelot, Roland, 2019. "Taxation and Supplier Networks : Evidence from India," The Warwick Economics Research Paper Series (TWERPS) 1208, University of Warwick, Department of Economics.
  6. M. Govinda Rao & R. Kavita Rao, 2005. "Trends and Issues in Tax Policy and Reform in India," India Policy Forum, Global Economy and Development Program, The Brookings Institution, vol. 2(1), pages 55-122.
  7. Bernard Gauthier & Jonathan Goyette, 2016. "Fiscal policy and corruption," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 46(1), pages 57-79, January.
  8. Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," The Warwick Economics Research Paper Series (TWERPS) 1277, University of Warwick, Department of Economics.
  9. Canavire-Bacarreza, Gustavo & Martínez-Vázquez, Jorge & Vulovic, Violeta, 2013. "Taxation and Economic Growth in Latin America," IDB Publications (Working Papers) 4583, Inter-American Development Bank.
  10. Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 0. "Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data," The World Bank Economic Review, World Bank, vol. 34(3), pages 790-809.
  11. James Alm, 2018. "What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait," Working Papers 1804, Tulane University, Department of Economics.
  12. Aguima Aime Bernard Lompo, 2021. "How Financial Sector Development Improve Tax Revenue Mobilization for Developing Countries?," Working Papers hal-03328502, HAL.
  13. Richard M. Bird, 2012. "Taxation and Development: What Have We Learned from Fifty Years of Research?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1202, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  14. Combes, J.-L. & Combes Motel, P. & Minea, A. & Villieu, P., 2015. "Deforestation and seigniorage in developing countries: A tradeoff?," Ecological Economics, Elsevier, vol. 116(C), pages 220-230.
  15. Bimo Wijayanto & Yogi Vidyattama, 2017. "Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 63, pages 97-113, December.
  16. Giovanni Immordino & Francesco Flaviano Russo, 2014. "Taxing Cash to Fight Collaborative Tax Evasion?," CSEF Working Papers 351, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  17. Cao, Chunfang & Li, Xiaoyang & Xia, Changyuan, 2021. "The complicit role of local government authorities in corporate bribery: Evidence from a tax collection reform in China," China Economic Review, Elsevier, vol. 65(C).
  18. Hayley Reynolds & Ludvig Wier, 2016. "Estimating profit shifting in South Africa using firm-level tax returns," WIDER Working Paper Series wp-2016-128, World Institute for Development Economic Research (UNU-WIDER).
  19. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
  20. Bethencourt, Carlos & Perera-Tallo, Fernando, 2020. "Human Capital, Economic Growth, and Public Expenditure," ADBI Working Papers 1066, Asian Development Bank Institute.
  21. Mourmouras, Alexandros & Rangazas, Peter, 2009. "Fiscal Policy And Economic Development," Macroeconomic Dynamics, Cambridge University Press, vol. 13(4), pages 450-476, September.
  22. Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 2016. "Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
  23. Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
  24. Lora, Eduardo & Cárdenas Santa-María, Mauricio, 2007. "La reforma de las instituciones fiscales en América Latina," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 2822, September.
  25. Joshua Aizenman & Yothin Jinjarak & Jungsuk Kim & Donghyun Park, 2015. "Tax Revenue Trends in Asia and Latin America: A Comparative Analysis," NBER Working Papers 21755, National Bureau of Economic Research, Inc.
  26. Knud Munk, 2008. "Tax-tariff reform with costs of tax administration," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(6), pages 647-667, December.
  27. Aizenman, Joshua & Kletzer, Kenneth, 2007. "Economic Growth with Constraints on Tax Revenues and Public Debt: Implications for Fiscal Policy and Cross-Country Differences," Santa Cruz Department of Economics, Working Paper Series qt9421k9hq, Department of Economics, UC Santa Cruz.
  28. Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022. "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," The Warwick Economics Research Paper Series (TWERPS) 1393, University of Warwick, Department of Economics.
  29. Andrew Feltenstein & Luciana Lopes & Janet Porras Mendoza & Sally Wallace, 2013. "“The Impact of Micro-simulation and CGE modeling on Tax Reform and Tax Advice in Developing Countries”: A Survey of Alternative Approaches and an Application to Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1309, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  30. Roger Gordon & Wei Li, 2007. "Puzzling Tax Structures in Devloping Countries: A Comparison of Two Alternative Explanations," NBER Chapters, in: Fiscal Policy and Management in East Asia, pages 9-35, National Bureau of Economic Research, Inc.
  31. Glauben, Thomas & Herzfeld, Thomas & Loy, Jens-Peter & Renner, Swetlana & Hockmann, Heinrich, 2012. "The impact of fiscal policies on agricultural household decisions," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 29(2), pages 166-177.
  32. Pi‐Han Tsai & Yongzheng Liu & Xin Liu, 2021. "Collusion, political connection, and tax avoidance in China," Kyklos, Wiley Blackwell, vol. 74(3), pages 417-441, August.
  33. Estian Calitz, 2019. "Are the South African fiscal authorities serious about tax base broadening?," Working Papers 06/2019, Stellenbosch University, Department of Economics.
  34. Camila Cisneros-Acevedo & Alessandro Ruggieri, 2022. "Firms, policies, informality, and the labour market," Discussion Papers 2022-11, University of Nottingham, GEP.
  35. Andrew Feltenstein & Musharraf Cyan, 2012. "A Computational General Equilibrium Approach to Sectoral Analysis for Tax Potential: An Application to Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1226, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  36. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019. "Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
  37. Jenny Ligthart & Gerard C. van der Meijdenz, 2011. "The Dynamics of Revenue-Neutral Trade Liberalization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1124, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  38. Georgia Kaplanoglou, 2015. "Who Pays Indirect Taxes in Greece? From EU Entry to the Fiscal Crisis," Public Finance Review, , vol. 43(4), pages 529-556, July.
  39. Mehrotra, Rahul & Carbonnier, Gilles, 2021. "Abnormal pricing in international commodity trade: Empirical evidence from Switzerland," Resources Policy, Elsevier, vol. 74(C).
  40. Jenny Ligthart & Gerard C. van der Meijden, 2010. "Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution," CESifo Working Paper Series 3107, CESifo.
  41. Chengrui Xiao, 2020. "Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 128-152, February.
  42. repec:hal:spmain:info:hdl:2441/4icc4hr7684k8f6u7csmfuve2 is not listed on IDEAS
  43. Eden, Maya & Nguyen, Ha, 2014. "Inflation and indivisible investment in developing economies," Policy Research Working Paper Series 6972, The World Bank.
  44. Adnan Q. Khan & Asim I. Khwaja & Benjamin A. Olken, 2016. "Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(1), pages 219-271.
  45. Bachas, Pierre & Fattal Jaef, Roberto N. & Jensen, Anders, 2019. "Size-dependent tax enforcement and compliance: Global evidence and aggregate implications," Journal of Development Economics, Elsevier, vol. 140(C), pages 203-222.
  46. Jie Bai & Seema Jayachandran & Edmund J Malesky & Benjamin A Olken, 2019. "Firm Growth and Corruption: Empirical Evidence from Vietnam," The Economic Journal, Royal Economic Society, vol. 129(618), pages 651-677.
  47. Lucie Gadenne, 2020. "Can Rationing Increase Welfare? Theory and an Application to India's Ration Shop System," American Economic Journal: Economic Policy, American Economic Association, vol. 12(4), pages 144-177, November.
  48. Julia Cage & Lucie Gadenne, 2014. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," Working Papers hal-03460586, HAL.
  49. Georgina M. Gómez & Paolo Dini, 2016. "Making sense of a crank case: monetary diversity in Argentina (1999–2003)," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 40(5), pages 1421-1437.
  50. Mardan, Mohammed & Stimmelmayr, Michael, 2020. "Tax competition between developed, emerging, and developing countries – Same same but different?," Journal of Development Economics, Elsevier, vol. 146(C).
  51. Kleven, Henrik & Best, Michael & Spinnewijn, Johannes & Waseem, Mazhar & Brockmeyer, Anne, 2013. "Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan," CEPR Discussion Papers 9717, C.E.P.R. Discussion Papers.
  52. Benjamin A. Olken & Monica Singhal, 2011. "Informal Taxation," American Economic Journal: Applied Economics, American Economic Association, vol. 3(4), pages 1-28, October.
  53. Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura, 2013. "Taxing Hard-to-Tax Markets," Working Papers 1305, University of Windsor, Department of Economics.
  54. Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2021. "Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia," Journal of Economic Behavior & Organization, Elsevier, vol. 189(C), pages 172-193.
  55. François Gerard & Joana Naritomi, 2021. "Job Displacement Insurance and (the Lack of) Consumption-Smoothing," American Economic Review, American Economic Association, vol. 111(3), pages 899-942, March.
  56. Todd Kumler & Eric Verhoogen & Judith Frías, 2020. "Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico," The Review of Economics and Statistics, MIT Press, vol. 102(5), pages 881-896, December.
  57. Traviss Cassidy & Mark Dincecco & Ugo Antonio Troiano, 2024. "The Introduction of the Income Tax, Fiscal Capacity, and Migration: Evidence from US States," American Economic Journal: Economic Policy, American Economic Association, vol. 16(1), pages 359-393, February.
  58. A. K. Seth & Ankur Bhatnagar, 2008. "Influence Of Demographic Variables On Indirect Tax Setting For Selected Indian States," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 53(02), pages 293-316.
  59. Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2018. "Can ICTs Increase Tax? Experimental Evidence from Ethiopia," Working Papers 13845, Institute of Development Studies, International Centre for Tax and Development.
  60. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2016. "Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries," Economica, London School of Economics and Political Science, vol. 83(330), pages 219-246, April.
  61. Amodio, Francesco & Choi, Jieun & De Giorgi, Giacomo & Rahman, Aminur, 2022. "Bribes vs. taxes: Market structure and incentives," Journal of Comparative Economics, Elsevier, vol. 50(2), pages 435-453.
  62. Eun Young Oh & Shuonan Zhang, 2022. "Informal economy and central bank digital currency," Economic Inquiry, Western Economic Association International, vol. 60(4), pages 1520-1539, October.
  63. Li, Lixing & Liu, Kevin Zhengcheng & Nie, Zhuo & Xi, Tianyang, 2021. "Evading by any means? VAT enforcement and payroll tax evasion in China," Journal of Economic Behavior & Organization, Elsevier, vol. 185(C), pages 770-784.
  64. Gopalakrishnan, Pawan & Saha, Anuradha, 2021. "Tax Policy And Food Security: A Dynamic Analysis," Macroeconomic Dynamics, Cambridge University Press, vol. 25(3), pages 795-823, April.
  65. Szabó, Andrea & Ujhelyi, Gergely, 2015. "Reducing nonpayment for public utilities: Experimental evidence from South Africa," Journal of Development Economics, Elsevier, vol. 117(C), pages 20-31.
  66. Fabbri, Marco, 2015. "Shaping tax norms through lotteries," International Review of Law and Economics, Elsevier, vol. 44(C), pages 8-15.
  67. Paukkeri, Tuuli, 2018. "Essays on public economics," Research Reports P72, VATT Institute for Economic Research.
  68. Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2018. "Optimal taxation and public provision for poverty reduction," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 64-98, February.
  69. Apeti, Ablam Estel & Edoh, Eyah Denise, 2023. "Tax revenue and mobile money in developing countries," Journal of Development Economics, Elsevier, vol. 161(C).
  70. 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).
  71. B. Kelsey Jack & Grant Smith, 2016. "Charging Ahead: Prepaid Electricity Metering in South Africa," NBER Working Papers 22895, National Bureau of Economic Research, Inc.
  72. Salim Nuhu Ahmed & John M. Musah, 2018. "On asymmetric information and tax morale in developing countries," WIDER Working Paper Series 012, World Institute for Development Economic Research (UNU-WIDER).
  73. Nguyen Dinh Tuan Vuong & David Flath, 2019. "Conscription and the developing countries," International Journal of Economic Policy Studies, Springer, vol. 13(1), pages 119-146, January.
  74. Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2024. "Technological Adoption and Taxation: The Case of China’s Golden Tax Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 38, National Bureau of Economic Research, Inc.
  75. Camacho, Carmen & Shen, I-Ling, 2010. "Public Education for the Children Left Behind," IZA Discussion Papers 4833, Institute of Labor Economics (IZA).
  76. Cueva Armijos, Simón, 2008. "Ecuador: Fiscal Stabilization Funds and Prospects," IDB Publications (Working Papers) 3975, Inter-American Development Bank.
  77. Liu, Yu, 2018. "Government extraction and firm size: Local officials’ responses to fiscal distress in China," Journal of Comparative Economics, Elsevier, vol. 46(4), pages 1310-1331.
  78. Paul Carrillo & Dina Pomeranz & Monica Singhal, 2017. "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," American Economic Journal: Applied Economics, American Economic Association, vol. 9(2), pages 144-164, April.
  79. Tazhitdinova, Alisa, 2015. "Reducing Evasion Through Self-Reporting: Theory and Evidence from Charitable Contributions," MPRA Paper 81612, University Library of Munich, Germany, revised 2017.
  80. Pierre-Richard Agénor & Kyriakos C. Neanidis, 2014. "Optimal taxation and growth with public goods and costly enforcement," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 23(4), pages 425-454, June.
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  83. Prado, Mauricio, 2011. "Government policy in the formal and informal sectors," European Economic Review, Elsevier, vol. 55(8), pages 1120-1136.
  84. Raj Chetty & Adam Looney, 2007. "Income Risk and the Benefits of Social Insurance: Evidence from Indonesia and the United States," NBER Chapters, in: Fiscal Policy and Management in East Asia, pages 99-121, National Bureau of Economic Research, Inc.
  85. Lucie Gadenne, 2017. "Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability," American Economic Journal: Applied Economics, American Economic Association, vol. 9(1), pages 274-314, January.
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  87. Javorcik, Beata S. & Narciso, Gaia, 2017. "WTO accession and tariff evasion," Journal of Development Economics, Elsevier, vol. 125(C), pages 59-71.
  88. Sutirtha Bagchi & Libor Dušek, 2023. "Tax Withholding and the Size of Government," Villanova School of Business Department of Economics and Statistics Working Paper Series 59, Villanova School of Business Department of Economics and Statistics.
  89. Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2018. "Computerizing VAT Invoices in China," NBER Working Papers 24414, National Bureau of Economic Research, Inc.
  90. Chalendard,Cyril Romain & Fernandes,Ana Margarida & Raballand,Gael J. R. F. & Rijkers,Bob, 2021. "Corruption in Customs," Policy Research Working Paper Series 9802, The World Bank.
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  94. Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for tax enforcement: Evidence from a new policy," Hohenheim Discussion Papers in Business, Economics and Social Sciences 21-2018, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
  95. Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2018. "Optimal taxation and public provision for poverty reduction," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 64-98, February.
  96. Wilson, John Douglas, 2011. "Brain-drain taxes for non-benevolent governments," Journal of Development Economics, Elsevier, vol. 95(1), pages 68-76, May.
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  101. Kamel Louhichi & Aymeric Ricome & Sergio Gomez y Paloma, 2022. "Impacts of agricultural taxation in Sub‐Saharan Africa: Insights from agricultural produce cess in Tanzania," Agricultural Economics, International Association of Agricultural Economists, vol. 53(5), pages 671-686, September.
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  126. Gadenne, Lucie, 2018. "Do Ration Shop Systems Increase Welfare? Theory and an Application to India," The Warwick Economics Research Paper Series (TWERPS) 1149, University of Warwick, Department of Economics.
  127. Beck, T.H.L. & Hoseini, M., 2014. "Informality and Access to Finance : Evidence from India," Other publications TiSEM 00e890f4-bd1a-46ba-9064-7, Tilburg University, School of Economics and Management.
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  130. Eduardo Zilberman, 2016. "Audits or Distortions: The Optimal Scheme to Enforce Self-Employment Income Taxes," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(4), pages 511-544, August.
  131. Antonio Estache & Liam Wren-Lewis, 2009. "Toward a Theory of Regulation for Developing Countries: Following Jean-Jacques Laffont's Lead," Journal of Economic Literature, American Economic Association, vol. 47(3), pages 729-770, September.
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