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A disaggregated analysis of the impact of corruption on tax revenue mobilization in developing countries : Evidence of a nonlinear relationship

Author

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  • Safa Meddeb

    (University of Orléans, LEO, France; and University of Sousse, FSEGSO,Tunisia)

  • Imed Harbaoui

    (FSEG of Sousse)

  • Anis Bouabid

    (FSEG of Sousse)

Abstract

Over the past two decades, increasing attention has been given to the mobilization of tax revenues in developing countries. Numerous empirical studies have investigated the impact of economic, structural, institutional, and social factors on public revenues, with a strong focus on corruption. This article contributes to the literature by distinguishing between various types of corruption and examining their nonlinear relationships with tax revenue. By utilizing disaggregated V-Dem indicators for corruption, and applying a dynamic GMM approach to address the endogeneity of corruption, the article also examines macroeconomic determinants of tax revenue mobilization in 122 middle- and low-income countries from 1990 to 2017. The findings demonstrate that corruption has a nonlinear relationship, shaped by both its scale and nature.

Suggested Citation

  • Safa Meddeb & Imed Harbaoui & Anis Bouabid, 2025. "A disaggregated analysis of the impact of corruption on tax revenue mobilization in developing countries : Evidence of a nonlinear relationship," Economics Bulletin, AccessEcon, vol. 45(2), pages 854-872.
    • Handle: RePEc:ebl:ecbull:eb-24-00418
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    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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