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Export Upgrading and the Extent of Structural Change in Tax Revenue in Developing Countries

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  • Sèna Kimm Gnangnon

Abstract

This article examines the relevance of export-upgrading strategy (export quality improvement and export diversification) in developing countries for the structural change in tax revenue (trade tax revenue versus domestic tax revenue). The empirical analysis suggests that the lower the degree of export upgrading (higher export concentration or low quality of export products) the higher the extent of structural change in tax revenue, that is, a tax transition reform. In the meantime, the effect of export upgrading on the extent of structural change in tax revenue appears to be conditioned on the degree of countries’ openness to international trade. JEL Classification: H1, F14, O1

Suggested Citation

  • Sèna Kimm Gnangnon, 2017. "Export Upgrading and the Extent of Structural Change in Tax Revenue in Developing Countries," South Asian Journal of Macroeconomics and Public Finance, , vol. 6(1), pages 27-58, June.
    • Handle: RePEc:sae:smppub:v:6:y:2017:i:1:p:27-58
    DOI: 10.1177/2277978717695152
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    More about this item

    Keywords

    Export upgrading; structural change in tax revenue; developing countries;
    All these keywords.

    JEL classification:

    • H1 - Public Economics - - Structure and Scope of Government
    • F14 - International Economics - - Trade - - - Empirical Studies of Trade
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development

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