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The Impact of Macroeconomic Policies on the Level of Taxation and the Fiscal Balance in Developing Countries

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  • Vito Tanzi

    (International Monetary Fund)

Abstract

In recent years the taxation level in many developing countries has changed dramatically over relatively short periods. These changes are too large and too sudden to be attributed fully to a deterioration in tax administration or to changes in the traditional determinants of tax levels. They can be attributed, to a considerable extent, to the connection between tax levels and macroeconomic policies--in particular, exchange rate, import substitution, trade liberalization, inflation, public debt, and financial policies. Thus, more attention should be paid to these relationships, and tax reform should aim to neutralize some of their effects.

Suggested Citation

  • Vito Tanzi, 1989. "The Impact of Macroeconomic Policies on the Level of Taxation and the Fiscal Balance in Developing Countries," IMF Staff Papers, Palgrave Macmillan, vol. 36(3), pages 633-656, September.
  • Handle: RePEc:pal:imfstp:v:36:y:1989:i:3:p:633-656
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    Citations

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    Cited by:

    1. Tahsin SAADI SEDIK, 2003. "Optimal Seigniorage in Developing Countries: An Empirical Investigation," Working Papers 200307, CERDI.
    2. Fahad Hassan Khan, 2014. "From revenues to democracy?," Departmental Working Papers 2014-25, The Australian National University, Arndt-Corden Department of Economics.
    3. Craigwell, Roland C & Thomas, Chrystal, 2010. "Revisiting the effect of country size on taxation in developing countries," MPRA Paper 33470, University Library of Munich, Germany.
    4. Schweickert, Rainer & Wiebelt, Manfred, 1996. "Finanzpolitik im Aufholprozeß: Lehren aus Europa, Lateinamerika und Asien," Open Access Publications from Kiel Institute for the World Economy 1689, Kiel Institute for the World Economy (IfW).
    5. Felipe Larraín, "undated". "Estabilización, Tipo de Cambio Real e Ingresos Fiscales," Documentos de Trabajo 173, Instituto de Economia. Pontificia Universidad Católica de Chile..
    6. Rasheed, Farooq, 2006. "An analysis of Tax Buoyancy Rates in Pakistan," MPRA Paper 43388, University Library of Munich, Germany, revised 01 Jul 2006.
    7. Amos Peters, 2005. "The Fiscal Effects of Tariff Reduction in the Caribbean Community," Public Economics 0511018, EconWPA.
    8. Hisali, Eria, 2012. "Trade policy reform and international trade tax revenue in Uganda," Economic Modelling, Elsevier, vol. 29(6), pages 2144-2154.
    9. Kihaule, Arnold Mathias, 2012. "The impact of economic policy shocks on the outcomes of the fiscal adjustment policies in Tanzania," MPRA Paper 46151, University Library of Munich, Germany, revised Feb 2013.
    10. Agbeyegbe, Terence D. & Stotsky, Janet & WoldeMariam, Asegedech, 2006. "Trade liberalization, exchange rate changes, and tax revenue in Sub-Saharan Africa," Journal of Asian Economics, Elsevier, vol. 17(2), pages 261-284, April.
    11. Epaphra, Manamba, 2014. "The Revenue Implications of Trade Liberalization in Tanzania," MPRA Paper 62330, University Library of Munich, Germany, revised 2014.
    12. 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.
    13. Zee, Howell H., 1996. "Empirics of crosscountry tax revenue comparisons," World Development, Elsevier, vol. 24(10), pages 1659-1671, October.
    14. Joweria M. Teera & John Hudson, 2004. "Tax performance: a comparative study," Journal of International Development, John Wiley & Sons, Ltd., vol. 16(6), pages 785-802.
    15. ONAKOYA, Adegbemi Babatunde & AFINTINNI, Oluwatobi Ibukun, 2016. "Taxation and Economic Growth in Nigeria," Asian Journal of Economic Modelling, Asian Economic and Social Society, vol. 4(4), pages 199-210, December.
    16. Khattry, Barsha & Mohan Rao, J., 2002. "Fiscal Faux Pas?: An Analysis of the Revenue Implications of Trade Liberalization," World Development, Elsevier, vol. 30(8), pages 1431-1444, August.
    17. Bevan, David, 1999. "Trade Liberalization and the Budget Deficit," Journal of Policy Modeling, Elsevier, vol. 21(6), pages 653-694, November.
    18. Felipe Larraín, 1997. "Estabilización, Tipo de Cambio e Ingresos Fiscales: El Contexto Latinoamericano," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 34(102), pages 161-188.
    19. Battilossi, Stefano, 2003. "Capital mobility and financial repression in Italy, 1960-1990 : a public finance perspective," IFCS - Working Papers in Economic History.WH wh030602, Universidad Carlos III de Madrid. Instituto Figuerola.
    20. Brun, Jean-François & Gnangnon, Sèna Kimm, 2017. "Does trade openness contribute to driving financing flows for development?," WTO Staff Working Papers ERSD-2017-06, World Trade Organization (WTO), Economic Research and Statistics Division.

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