A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to bridge the gap between probabilistic statements based on statistical analyses, and country-specific information. Rather than defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of countries should put governments, donors and international organisations in a better position to decide on tax reform programmes and aid modalities.
Volume (Year): 6 (2012)
Issue (Month): ()
|Contact details of provider:|| Postal: |
Phone: +49 431 8814-1
Fax: +49 431 8814528
Web page: http://www.economics-ejournal.org/
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Daude, Christian & Melguizo, Ángel & Neut, Alejandro, 2011. "Fiscal policy in Latin America: Countercyclical and sustainable?," Economics - The Open-Access, Open-Assessment E-Journal, Kiel Institute for the World Economy, vol. 5, pages 1-29.
- Mkandawire, Thandika, 2010.
"On Tax Efforts and Colonial Heritage in Africa,"
2010:10, Institute for Futures Studies.
- Paul Clist & Oliver Morrissey, 2011. "Aid and tax revenue: Signs of a positive effect since the 1980s," Journal of International Development, John Wiley & Sons, Ltd., vol. 23(2), pages 165-180, March.
- Helene Ehrhart, 2012.
"Assessing the relationship between democracy and domestic taxes in developing countries,"
AccessEcon, vol. 32(1), pages 551-566.
- Hélène EHRHART, 2009. "Assessing the relationship between democracy and domestic taxes in developing countries," Working Papers 200930, CERDI.
- Hélène Ehrhart, 2011. "Assessing the relationship between democracy and domestic taxes in developing countries," Working Papers halshs-00553607, HAL.
- Timothy Besley & Torsten Persson, 2009.
"The origins of state capacity: property rights, taxation and politics,"
LSE Research Online Documents on Economics
33768, London School of Economics and Political Science, LSE Library.
- Timothy Besley & Torsten Persson, 2009. "The Origins of State Capacity: Property Rights, Taxation, and Politics," American Economic Review, American Economic Association, vol. 99(4), pages 1218-44, September.
- Besley, Timothy J. & Persson, Torsten, 2007. "The Origins of State Capacity: Property Rights, Taxation, and Politics," CEPR Discussion Papers 6370, C.E.P.R. Discussion Papers.
- Timothy Besley & Torsten Persson, 2007. "The Origins of State Capacity: Property Rights, Taxation, and Politics," NBER Working Papers 13028, National Bureau of Economic Research, Inc.
- Alexander Pivovarsky & Benedict J. Clements & Sanjeev Gupta & Erwin Tiongson, 2003. "Foreign Aid and Revenue Response; Does the Composition of Aid Matter?," IMF Working Papers 03/176, International Monetary Fund.
- Christian Daude & Ángel Melguizo & Alejandro Neut, 2010. "Fiscal Policy in Latin America: Countercyclical and Sustainable at Last?," OECD Development Centre Working Papers 291, OECD Publishing.
- Singhal, Monica & Olken, Benjamin A., 2009.
4449108, Harvard Kennedy School of Government.
- Olken, Benjamin A. & Singhal, Monica, 2009. "Informal Taxation," Working Paper Series rwp09-033, Harvard University, John F. Kennedy School of Government.
- Benjamin A. Olken & Monica Singhal, 2009. "Informal Taxation," NBER Working Papers 15221, National Bureau of Economic Research, Inc.
- Olken, Benjamin A. & Singhal, Monica, 2011. "Informal Taxation," Scholarly Articles 5689166, Harvard Kennedy School of Government.
- Raja J. Chelliah, 1971. "Trends in Taxation in Developing Countries (Les tendances de la fiscalitÃ© dans les pays en voie de dÃ©veloppement) (Tendencias tributarias en los paÃses en desarrollo)," IMF Staff Papers, Palgrave Macmillan, vol. 18(2), pages 254-331, July.
- Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
- Brautigam, Deborah A & Knack, Stephen, 2004. "Foreign Aid, Institutions, and Governance in Sub-Saharan Africa," Economic Development and Cultural Change, University of Chicago Press, vol. 52(2), pages 255-85, January.
- Maksym Ivanyna & Anwar Shah, 2011. "Decentralization and corruption: new cross-country evidence," Environment and Planning C: Government and Policy, Pion Ltd, London, vol. 29(2), pages 344-362, April.
- John Mikesell, 0. "Changing State Fiscal Capacity and Tax Effort in an Era of Devolving Government, 1981-2003," Publius: The Journal of Federalism, Oxford University Press, vol. 37(4), pages 532-550.
- Carola Pessino & Ricardo Fenochietto, 2010. "Determining countries’ tax effort," Hacienda Pública Española, IEF, vol. 195(4), pages 65-87, december.
- Max Everest-Phillips, 2010. "State-Building Taxation for Developing Countries: Principles for Reform," Development Policy Review, Overseas Development Institute, vol. 28(1), pages 75-96, 01.
- 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.
- Joshua Aizenman & Yothin Jinjarak, 2006.
"Globalization and Developing Countries - A Shrinking Tax Base?,"
NBER Working Papers
11933, National Bureau of Economic Research, Inc.
- Joshua Aizenman & Yothin Jinjarak, 2009. "Globalisation and Developing Countries - a Shrinking Tax Base?," Journal of Development Studies, Taylor & Francis Journals, vol. 45(5), pages 653-671.
- Aizenman, Joshua & Jinjarak, Yothin, 2006. "Globalization and Developing Countries - a Shrinking Tax Base ?," Santa Cruz Department of Economics, Working Paper Series qt8r12k4xr, Department of Economics, UC Santa Cruz.
- Morrison, Kevin M., 2009. "Oil, Nontax Revenue, and the Redistributional Foundations of Regime Stability," International Organization, Cambridge University Press, vol. 63(01), pages 107-138, January.
- Profeta, Paola & Puglisi, Riccardo & Scabrosetti, Simona, 2013. "Does democracy affect taxation and government spending? Evidence from developing countries," Journal of Comparative Economics, Elsevier, vol. 41(3), pages 684-718.
When requesting a correction, please mention this item's handle: RePEc:zbw:ifweej:201232. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics)
If references are entirely missing, you can add them using this form.